企业财务风险评价与控制研究——以中骏集团为例

企业财务风险评价与控制研究一一以中骏集团为例摘要十九大以来，国家、企业和个人都应该在新的发展时期实现高品质发展。相对于其它产业，房地产企业的财务风险是很高的。本文拟运用财务分析法和熵值法，对中骏集团财务数据进行评价与分析，找出其财务风险并提出相对应的控制措施。首先从偿债能力角度看，中骏集团的偿债收益指标指数偏低，评估效果不佳，因此中骏集团要实现融资多样化，并根据公司的经营状况和债务能力，确定合理的、科学的债务规模，以实现公司财务风险的预防。其次从盈利能力角度看，中骏集团必须合理有效地控制投资项目的成本，还必须对顾客的需求进行精确的把握。再次从营运能力角度看，中骏集团须重视项目可行性分析，提高公司商品房库存的能力，保证公司的资金稳定的可持续发展，提高公司的运营活力。最后从发展能力角度看，中骏要加强对市场的调查，把握市场的需求，进行多样化的投资，提高公司的财务风险管理意识。关键词：中骏集团：财务风险评价：财务风险控制：熵值法AbstractSince the 19th National Congress,countries,enterprises and individuals should achievehigh-quality development in the new development period.Compared with other industries,thefinancial risk of real estate enterprises is very high.This paper intends to use the financialanalysis method and entropy value method to evaluate and analyze the financial data of ChinaSCE Group,find out its financial risks and propose corresponding control measures.First of all,from the perspective of solvency,the debt service income index index of China SCE Group islow and the evaluation effect is not good,so China SCE Group should realize the diversificationof financing,and determine a reasonable and scientific debt scale according to the company'soperating conditions and debt capacity to achieve the prevention of the company's financial risks.Secondly,from the perspective of profitability,China SCE Group must reasonably andeffectively control the cost of investment projects,and must also accurately grasp the needs ofcustomers.From the perspective of operational capacity again,China SCE Group must payattention to project feasibility analysis,improve the company's ability to inventory commercialhousing,ensure the stable and sustainable development of the company's funds,and improve thecompany's operational vitality.Finally,from the perspective of development ability,China SCEshould strengthen the investigation of the market,grasp the market demand,make diversifiedinvestments,and improve the company's awareness of financial risk management.Key Words:China SCE Group;financial risk assessment;financial risk control;Entropy method目录摘要Abstract........第一章引言…第二章相关理论概述…22.1财务风险相关概念.22.1.1财务风险内涵.22.1.2财务风险特征…22.2房地产公司财务风险概述2第三章中骏集团财务风险现状及识别分析.33.1中骏集团概况….33.2中骏集团财务风险管理现状.33.2.1财务风险管理模式.33.2.2财务风险管理制度33.3中骏集团财务风险识别0.43.3.1筹资活动财务风险识别..43.3.2投资活动财务风险识别.63.3.3营运活动财务风险识别.63.3.4收益活动财务风险识别..73.4中骏集团财务风险形成原因.83.4.1外部原因.83.4.2内部原因.8第四章熵值法分析财务风险指标...104.1中骏集团财务风险评价指标选取104.2熵值法运用…4.2.1熵值法的含义114.2.2运用熵值法分析.11