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1、 毕 业 论 文苏东房地产开发有限公司财务风险研究专 业 学生姓名 班 级 学 号 指导教师 完成日期 盐城工学院本科生毕业论文 2014I苏东房地产开发有限公司财务风险研究摘 要：随着社会主义市场经济的不断发展，我国国民的消费结构正在不断变化，广大民众对于商品房的需求也在日益增加，这就造成了我国房地产行业迅速发展，并迅速进入了一个史无前例繁荣的时期。房地产行业因为产业带动能力较大，关联性较强的特点，已经发展成为我国国民经济重要的支柱产业之一。但是受全球经济危机的影响，房地产市场也跟随着全球经济衰退而不断下滑，商品房价格在 2008 年二季度开始下降，这样就造成了房地产企业的利润逐步减少，资金
2、趋紧甚至因资金链断裂而破产，这样势必影响到向房地产开发商提供资金供给的商业银行。房地产业归属于资金密集型行业，据有关资料统计，当前我国房地产开发企业资金 60%以上来源于商业银行贷款，如何有效而对房地产项目进行全面地财务风险防范，对房地产开发企业的稳健经营具有重要的理论与现实意义。本文首先在总结了国内外有关企业财务风险理论研究成果，运用实证分析、演绎分析相结合的研究方法，探析了我国房地产开发项目财务风险的特点成因、产生环节以及风险分散的方法等相关问题；其次，以苏东房地产开发项目为例，介绍了项目建设的基本情况以及市场评估的情况，然后用房地产项目财务风险的理论与方法，密切结合本文所研究的苏东房地产
3、开发项目的实际情况，分析该项目的财务问题，运用各种财务分析指标以定量分析的角度研究该项目，通过财务经济分析、盈亏平衡分析等进一步研究该项目的风险问题；最后，针对上述对苏东房地产开发项目各种财务指标的分析，提出苏东房地产开发项目决策的原则，防范财务风险的路径和对策，为分析我国房地产开发项目财务管理的理论提供一定的参考。关键词：房地产；财务风险；风险分析；风险防范苏东房地产开发有限公司财务风险研究IIResearch on Financial Risk and Its Prevention of Sudong Real Estate CompanyAbstract: With the develo
4、pment of socialist market economy, the consumption structure of Chinas national is constantly changing and the publics demand for commercial housing is also increasing, which results in rapid development of Chinas real estate industry, experiencing an unprecedented period of full bloom. The real est
5、ate industry has become one of the pillar industries of national economy for the feature of strong impetus ability and high relevance. However, affected by the global economic crisis, the real estate market with the global economic has deteriorated, accounting for the decline of commercial housing p
6、rices since the second quarter of 2008. As a result, the profits of real estate enterprises will become increasingly weakened and stuck in stagnation and even bankruptcy if capital chain is broken. Therefore, the commercial banks which fund the companies will inevitably be affected. The real estate
7、industry belongs to fund-intensive industry. Statistics according to the relevant data, more than 60% of Chinas current real estate development enterprise funds come from the commercial bank loan. Thus, avoiding guard financial risk effectively and comprehensively is vital to estate development ente
8、rprises, which has an important theoretical and practical significance in steady operation of the estate development enterprises.This paper clarifies correlative theories on financial risk at home and aboard at first. The present author uses empirical analysis and deductive research method analysis
9、combined to explore the issues such as financial risks characteristics, production and causes as well as risk dispersion method of Chinas real estate development project. At second, taking Sudong real estate development project as an example, the present author introduces the basic information and m
10、arket evaluation of the project. Through utilizing the related theory and methods of financial risk, the author analyzes the finical problems of the project on the base of the actual conditions of Sudong real estate development project. Finally, according to the detailed various financial indicators
11、 analysis of the Sudong real estate development projects, the author proposes the principles and preventive measures of decision-making about Sudong, which provides some reference for the theory development of the financial management about Chinas real estate project.Keywords: Real Estate; Financial Risk; Risk Analysis; Risk Prevention盐城工学院本科生毕业论文 2014III目 录摘要 .Abstract .一、绪论 .1（一）课题研究意义 .1（二）国内外研究现状 .11、国内研究现状 .12、国外研究现状 .1二、房地产项目财务风险概述 .2（一）房地产项目财务风险的概念 .2（二）房地产项目财务风险特点 .21、财务杠杆使用过度 .22、资金周转率偏低 .23、资产期限不匹配 .3（三）房地产项目财务风险类型 .31、筹资风险 .32、投资风险 .
