摘要本文主要内容是研究企业的负债经营，首先本文先了解了负债经营风险控制相关的理论，然后，简要介绍了房地产行业的负债运营的大致情况，从而引出了本文的写作主题内容的主要目的。本文以荣盛房地产公司为研究对象，通过荣盛房地产企业的负债经营情况来判断它的资产结构、债务结构、现金比率和经营现金净流量，得出其整体的经营情况，在此基础上，对荣盛地产公司的风险进行了辨识；其次，对荣盛地产公司的风险进行了分析，得出了以下结论：荣盛地产公司为它也许面临的风险设立一套适合它的负债经营的风险防御措施，譬如提升负债经营的风险意识，多元化筹资渠道，建立企业负债经营风险的预警与管理体系，强化公司在低成本上的突出优势，从而提升公司的盈利能力。综上所述，房地产企业的负债经营是由于其自身的经营特征造成的，不同企业的负债经营会产生不同的财务风险，但风险是可以通过相应的手段来进行控制的，因此，公司的每一个人都要有风险意识，并把风险控制好，因此，我们要随时关注公司的负债经营风险。关键词：负债经营；风险意识；控制策略ABSTRACTThispapermainlystudiesthedebtmanagementofenterprises.First,thepresenttextunderstandthetheoriesrelatedtotheriskcontrolofdebtmanagement,andthenthegeneralsituationofdebtmanagementinrealestateindustryisbrieflydescribed,whichleadstothemainintentionofwritingthistopic.RongShengrealestateenterprisesarethemainresearchfocusofthispaper,thepresenttextwillusethedebtmanagementofRongshengrealestateenterprisetodetermineitsasset-liabilityratio,debtstructure,cashratioandannualnetoperatingcashflow,andderiveitsoverallbusinesssituation,andidentifytherisksofRongshengrealestateenterprisebasedonthesesituations.Finally,asetofsuitableriskpreventionmeasuresforRongshengrealestateenterprisesaresetupfortheriskstheymayface,suchasraisingawarenessoftherisksofdebtmanagement,diversifyingfinancingchannels,establishinganearlywarningsystemfortherisksofdebtmanagement,strengtheninglow-costadvantagesandimprovingprofitability.Onthewhole,thedebtmanagementoftherealestatebusinessresultsfromitsownoperationfeatures.Therewillbedifferentfinancialrisksfordifferentcompanies,buttheriskscanbecontrolledbycorrespondingmeans.Therefore,everyoneinthecompanyshouldberisk-consciousandcontroltheriskswell.Therefore,weshouldalwayspayattentiontotherisksofthecompany'sdebtmanagement.Keywords：Operatingwithdebt;RiskAwareness;Controlstrategies目录第1章前言................................................................................................................1第2章负债经营风险控制相关理论概述.................................................................12.1负债经营及负债经营风险的概述...............................................................12.2负债经营风险的内容...................................................................................22.3负债经营风险控制理论基础.......................................................................2第3章荣盛房地产负债经营风险控制现状分析.....................................................23.1公司简介.......................................................................................................33.2资本结构分析...............................................................................................33.3债务结构分析................................................................................................43.4现金比率分析...............................................................................................43.5经营现金净流量分析..........................................................
