摘要：房地产业是我国经济的支柱产业，近年来随着中国城市化进程和居民收入的提高等因素的综合作用下，国家经济对房地产业的依赖性也在不断上升。它的发展好坏直接影响着我国其他与其相关行业的发展状况。但随着房地产价格泡沫的不断膨胀，以及国际经济形势的恶化和国家宏观经济政策的不断调整，房地产企业在日常经营中所面临的一些财务风险也逐渐显露出来。提高房地产企业解决财务风险的能力已经成为我国房地产企业想要生存发展的重要问题。因此，对我国房地产企业财务风险及其成因展开研究，对于提高我国企业的风险控制水平具有至关重要的作用。只有对财务风险有一定的控制与防范，房地产企业才能在不断严峻的金融市场环境中，积极地调整财务结构应对财务风险，避免资金链断裂，出现财务危机。本文在了解财务风险管理步骤与研究房地产财务风险成因的基础上，以上海新梅股份公司为研究对象，采用定量与定性的研究方法，对房地产企业所面临的财务风险进行了分析，并提出了一系列的防范措施。
关键词 房地产企业；财务风险；成因；内部控制
Abstract：Real estate is the pillar industry of the national economy. In recent years, as China's urbanization has progressed and people's income has increased, the real estate industry developed rapidly due to all these factors, the contribution of which accounts for a bigger and bigger share in the national economy. What’s more, the development of real estate industry directly affects the development of other industries in China. However, with the constant over-rising of real estate price, plus the deterioration of the international economy and the continuous adjustment of national macroeconomic policy, the operational risk and financial risk that real estate enterprises are facing are gradually revealed. As a result, improving the abilities to solving financial risks has become an important role in the survival and development for real estate enterprises. Therefore, it is necessary to launch a study on financial risk of real estate enterprise in China and its causes, which is vital to improve the real estate enterprises’ abilities to control risks. Only when financial risk is controlled and prevented within a certain extent can real estate enterprises actively adjust the structure of finance and deal with the financial risk in the constantly tight environment of severe financial market, avoiding capital chain rupture and financial crisis. Based on the study on the causes of real estate’s financial risk and the knowledge of financial risk management steps, Shanghai Xinmei Corporation is researched as an object in this thesis, using quantitative and qualitative research methods. The financial risk that real estate enterprises are facing is analyzed, and a series of preventive measures are put forward in this thesis.
Keywords real estate enterprise financial risk genesis internal control
