论文总字数：26906字

摘 要

我国房地产行业自新世纪开始以来，一直保持着高速的发展。行业的繁荣也促进了国家经济的快速发展。但是近几年来，国家对房地产的政策调控愈加频繁，行业风险日趋上升。这让大量的中小型房地产企业承受着难以负担的财务风险。许多中小型房企正是因为这些财务风险而破产。

通过研究当前宏观环境下中小型房地产企业的财务风险，房地产行业可以得到更加稳定的市场环境以及健康的发展。中小型房地产企业的财务风险以理论结合案例的形式进行分析，将更加有助于广大中小型房地产企业进行借鉴。首先对财务风险的概念和相关知识做出概述，接着结合我国的房地产行业环境，对中小型房地产企业普遍面临的财务风险做出介绍并提出控制措施。最后通过JF公司的案例具体分析该公司的财务报表和指标，进而判断其财务风险，分析成因并提出开拓筹资渠道、积极寻求合作等控制措施。

中小型房地产企业的财务风险具有区域性、时效性以及独特性，每一家中小型房地产企业都可能面对不同的财务风险。JF公司的案例分析希望可以为其他中小型房地产企业的财务风险控制提供一个思路，但是要想得出一个普遍适用的财务风险控制措施还应继续探索研究。

关键词：中小型；房地产企业；财务风险

Research on Financial Risk And Control of Small And Medium - Sized Real Estate Enterprises: Take JF Corporation as An Example

Abstract

Since the beginning of the new century, the real estate industry has maintained a rapid development. The prosperity of the industry also contributed to the country"s rapid economic development. But in recent years, because the state of the real estate policy control is more frequent, industry risk is rising, which makes a large number of small and medium-sized real estate enterprises bear the huge financial risk. Many small and medium-sized real estate enterprises go bankrupt because of these financial risks.

By studying the financial risks of small and medium-sized real estate enterprises in the current macro-environment, the real estate industry can get a more stable market environment and healthy development. Small and medium-sized real estate enterprises in the form of theoretical analysis of the financial risks will be more conducive to the majority of small and medium-sized real estate enterprises to learn from. First of all, the concept of financial risk and related knowledge need to be made an overview. Then, combined with China"s real estate industry environment, the financial risks and its control measures of small and medium-sized real estate enterprises should be introduced. Finally, the financial statements and indexes of JF Company need to be analyzed, then judging its financial risk, analyzing the causes and putting forward the control measures such as exploring the financing channels and actively seeking cooperation.

The financial risks of small and medium-sized real estate enterprises are regional with timeliness and uniqueness. Every small and medium-sized real estate company is likely to face different financial risks. It is hoped that the case study of JF Company can provide an idea for the financial risk control of other small and medium-sized real estate enterprises. However, the research should be continued to find a generally applicable financial risk control measure.

Keywords: Small And Medium - Sized; Real Estate Enterprises; Financial Risk

目 录

摘 要 I

Abstract II

第一章　绪 论 1

1.1 研究背景 1

1.2 研究目的及意义 1

1.3 研究内容及方法 1

1.4 论文框架 1

第二章 文献综述 2

2.1 国外文献研究 2

2.2 国内文献研究 2

第三章 相关概念及理论 4

3.1 财务风险概述 4

3.1.1 财务风险的概念 4

3.1.2 财务风险的分类 4

3.1.3 财务风险分析方法 4

3.1.4 财务风险控制技术 5

3.2 我国房地产行业基本概况 5

第四章 中小型房地产企业财务风险分析 8

4.1 中小型房地产企业财务风险类型 8

4.2 中小型房地产企业财务风险成因 9

4.3 中小型房地产企业财务风险控制措施 10

第五章 JF公司案例分析 11

5.1 JF公司基本概况 11

5.2 JF公司财务风险分析 11

5.2.1 财务报表分析 11

5.2.2 财务风险分析 19

5.3 JF公司财务风险成因 22

5.3.1 国家及地方政府的政策变化和限制 22

5.3.2 发展区域有限，土地储备不足 23

5.3.3 未制定长远发展计划，太重眼前利益 23

5.4 JF公司财务风险控制措施建议 23

结 论 25

致 谢 26

参考文献（References） 27

附录一、JF公司2013-2015年资产负债表 28

附录二、JF公司2013-2015年利润表 30

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