房地产企业财务风险的原因与防范

房地产企业财务风险的原因与防范

摘要

近几年来，我国房价一路攀升，直接刺激了我国的房地产市场，使其出现了供需两旺的现象。房价快速上涨给房地产企业带来高额收益的同时，房地产企业必然要承担政府政策与市场供求等方面变化带来的各种风险。进入2008年后，由于之前一系列政策的实施，我国的商品房的房价和成交量的走向开始扑朔迷离，房地产企业的财务危机开始初步暴露。房地产企业能否避开可能出现的危机并进入良好的发展轨道，关键在于其财务风险管理的意识和水平，因此，对房地产企业财务风险的原因与防范的研究具有重要的现实意义。

本文正是在这样的背景下，对房地产企业财务风险的原因进行研究，并就各类原因提出了相应的对策，全文主要分为三个部分:第一部分对我国房地产企业财务状况的现状进行了分析，分析了我国房地产企业在政府一系列政策的调控下可能由于财务危机而面临着较大的财务风险这一现状;第二部分从不同方面分析了我国房地产企业出现各种财务风险的可能性;第三部分针对第二部分提出的不同原因导致的财务风险，提出相应的对策,以便使房地产企业能够根据自身特点，分析所面临的财务风险，对照所面临的风险，选择合适的风险防范措施，以更好的引导房地产企业规避财务风险。

通过对本文的研究，笔者提出了房地产企业出现财务风险的各种原因，并对各种原因提出了相应的对策，以便房地产企业的决策层能够对照本企业的具体情况，对本企业的各种财务风险进行防范。

关键词：房地产企业;财务管理;财务风险

Abstract

In recent years, China's housing prices is rising all the way, which directly stimulates China's real estate market making it appear over supplying and demanding. Rapid increasing in prices of real estate companies brings high receipts. But at the same time, real estate enterprises will inevitably have to bear with the risks which are brought by government policy changes and changes of supplying and demanding, and other aspects of the various risks. After entering 2008, due to a series of policies carrying out, China's commercial housing prices and the amount of dealing become complicated and confusing, and the financial crisis in real estate enterprises initially begin to exposure. Whether Real estate companies may be able to avoid the crisis and get into the sound development track, lies in its level of financial risk management and awareness. Therefore, studies of the reasons and preventions of the financial risks in the real estate business have important practical significance.

In this context, the text studies the cause of the financial risk in real estate companies and points out some relevant measures. The full text is divided into three main parts: the first part analyses China's real estate business financial situation, especially analyses the situation that the real estate businesses under the control of a series of government policies face greater financial risks; The second part from different aspects analyses the possibilities that China's real estate enterprises may have financial risks. From the different causes of the financial risk in the second part, the third part points out corresponding countermeasures which enable real estate companies analyses the financial risks according to their own characteristics, choose a suitable risk prevention measures, which better guide the real estate business to avoid financial risks.

Based on this study, the author proposes various reasons of financial risks in real estate enterprises and puts forward the corresponding countermeasures, so that the real estate business decision-makers can control the specific situation of the enterprises and prevent the financial risks.

Key Words:real estate business; financial management, financial risk