企业负债经营和财务风险控制——以万科集团为例摘要负债经营是企业在经营活动中财务资源筹集的一种重要方式，是现代企业迅速发展的必经之路。在企业的日常运营过程中，负债经营一方面为企业带来了一定的经济效益，另一方面也会产生巨大的财务风险。首先，本文论述了该课题的研究背景、研究目的以及研究意义，并对负债经营和财务风险控制进行相关理论分析，其次研究我国企业负债经营现状，剖析财务风险产生的内部因素和外部因素，深层次探讨财务风险的识别与评估，提出公司负债经营下财务风险的控制措施，最后以万科公司为例，从盈利能力、偿债能力、营运能力、成长能力四个方面对万科进行现状分析，并据此提出具体措施。关键词：负债经营；财务风险；风险控制；风险评估CorporateDebtManagementandFinancialRiskControlAbstractDebtmanagementisanimportantwayforenterprisestoraisefinancialresourcesinbusinessactivities,whichisanecessarywayfortherapiddevelopmentofmodernenterprises.Inthecourseofdailyoperationoftheenterprise,thedebtmanagementbringsacertaineconomicbenefittotheenterprise,butalsocreatesagreatfinancialrisk.Firstofall,thisarticlediscussesthetopicresearchbackground,researchpurposeandresearchsignificance,andthedebtmanagementandfinancialriskcontrolrelatedtheoryanalysis,thesecondresearchourcountryenterprisedebtmanagementpresentsituation,analyzestheinternalfactorsandexternalfactorscausedbythefinancialrisk,discussedfinancialriskidentificationandevaluation,putforwardunderthecompanyindebtedness,financialriskcontrolmeasures,finallytovankecompanyasanexample,theprofitability,debtpayingability,operationability,growthabilityofvanke,fouraspectsofthestatusquoanalysis,andputforwardconcretemeasuresaccordingly.KeyWords:operationonborrowings;financialrisk；RiskManagement；theriskassessment目录摘要----------------------------------------------------------------------------------------------ⅠAbstract-----------------------------------------------------------------------------------------Ⅱ目录----------------------------------------------------------------------------------------------Ⅲ一、引言-----------------------------------------------------------------------------------------1（一）研究背景----------------------------------------------------------------------------------1（二）研究意义----------------------------------------------------------------------------------1（三）研究目的----------------------------------------------------------------------------------1二、负债经营与财务风险相关理论分析---------------------------------------------------1（一）文献综述----------------------------------------------------------------------------------1（二）负债经营的内涵------------------------------------------------------------------------3（三）负债经营的特征------------------------------------------------------------------------3（三）财务风险的内涵------------------------------------------------------------------------4三、我国企业负债经营现状------------------------------------------------------------------4（一）过度负债-----------------------------------------------------------------------4（二）负债结构不合理---------------------------------------------------------------------5四、公司负债经营下财务风险产生的原因------------------------------------------------5（一）经营决策不当---------------------------------------------------------------------------5（二）筹资方式运用不当-----------------------------------------------------------------...
