【作者】 李洋；

【导师】 赵放； 徐晓领；

【作者基本信息】 吉林大学 ， 工程硕士（专业学位）， 2018， 硕士

【摘要】 对于建设保障性住房的建筑企业来说,虽然建设保障性住房这个方面的市场是广阔的,但是在建设过程中,工程项目需要资金量大,资源需求量大,质量要求高,会出现各种各样的亏损和质量问题。加之建设工期中出现各种状况后导致工期延长,设计环节错综复杂,多重利益关系交错等使之成为经济犯罪贪污腐败的高发区。最终会一系列风险如资金链的断裂,管理不善导致的工期拖延,不能如期交工等等。为促使保障房开发项目建筑企业的健康正规可持续发展,加强该类项目建筑企业的财务风险控制迫在眉睫。首先,本文介绍了JY公司以及XL项目概况,从政治、经济、市场和自身等方面对影响XL保障房项目财务风险的因素进行了分析,对保障房项目各阶段财务风险进行了识别。而后,在保障性住房项目的财务风险识别和分析的基础上,本文选取确定了影响公司财务风险的评价指标,建立了财务风险指标体系,采用层次分析法和综合评价法构建了保障性住房项目财务风险评估模型,并结合JY公司XL保障性住房项目的经营数据,对JY公司XL保障房项目各阶段的财务风险进行了评价。最后,本文分别从招投标阶段、筹资阶段、建造阶段和移交阶段风险制定了JY公司保障房项目财务风险控制应对策略。通过研究,本文得出了如下结论:(1)政策、经济、市场和企业自身是影响JY房地产公司XL保障性住房项目财务风险的主要因素;(2)招标采购风险、价格审定风险、征地拆迁安置风险、工程施工风险、工程成本控制风险、移交财务风险是JY房地产公司XL保障性住房项目主要面临的财务风险;(3)通过保障性住房项目财务风险评估模型分析可知,JY房地产公司XL保障性住房项目面临的财务风险处于可控范围内。更多还原

【Abstract】 As for the real estate companies,though the market is vast,but many problems such as the loss and the inferior quality will probably come out in the process of the construction.The project construction needs a large amount of funds,resources in large quantity,high quality requirements,the design of too many links,the construction delay,the complicated multiple interests and so on,which may make it a incidence area of the economic crime of corruption.In order to strengthen the healthy and normal sustainable development of affordable housing construction companies,it is the high time to strengthen the security of financial risk control of housing development project.Firstly,the paper introduces the general situation of JY company and XL project,analyzes the factors that affect the financial risk of XL security housing project from the aspects of politics,economy,market and itself,and identifies the financial risk of each stage of security housing project.Then,on the basis of financial risk identification and analysis of affordable housing projects,the paper selects and determines the financial risk evaluation index,and establishes the financial risk index system.In the paper,AHP and comprehensive evaluation method are used to construct the financial risk assessment model of affordable housing project.Combined with the operation data of JY XL affordable housing project,the financial risk of JY XL affordable housing project at various stages is evaluated.Finally,the paper formulates the JY company security housing project financial risk control strategy from the bidding stage,financing stage,construction stage and risk transfer stage.Through the research,the following conclusions are reached.(1)The main factors affecting the financial risk of the XL affordable housing project of JY Real Estate Company are policy,economy,market and enterprise itself.(2)The main financial risks faced by JY Real Estate Company’s XL indemnificatory housing project are bidding and purchasing risk,price examination risk,land requisition and relocation risk,project construction risk,project cost control risk and transfer financial risk.(3)Through the analysis of financial risk assessment model of affordable housing project,we can see that the financial risk faced by JY Real Estate Company XL affordable housing project is in a controllable range.更多还原