摘　　要

作为我国的重要的基础设施，我国的高速公路是一种非常特殊的商品，他不仅具有一定的工艺性，同时也具有一定的商品性。在我国的社会主义的市场经济背景下，我们国家兴建的高速公路款项，大部分都是由我国财政拨款以及银行贷款又或者其它的融资方式进行筹集资金以及实施建设的，并且都采取了一定的收费形式，实质上就是贷款或者融资进行修建高速公路，但是高额负债就很有可能引发公路建设公司的债务危机;从另一个方面来看，高速公路建设公司的财务管理不仅受我国大经济形势影响，同时和高速公路建设公司其本身的经营的特点也密切相关，高速公路公司具有垄断性以及利润稳定性等特点，如果经营的业绩非常突出，那么在资本的市场上进行融资就会很容易，但是由于我国的高速公路建设公司需要的投资是巨大的，投资的回收期又比较长，所以公司在经营中同样也会面临着各种这个的风险方面的威胁。而我国财务风险方面的预警也才刚刚的起步，同时我国财务管理的人员风险意识也比较淡薄，所以，对财务方面风险的预警系统进行研究就拥有巨大的现实的意义。本文就针对国内外的研究现状，然后通过大量的学习以及思考对我国的高速公路以及公路资料进行研究。

The financial early warning indicator system of highway construction project

Abstract

As our country’s important infrastructure, the freeway of our country is a kind of special commodity, he not only has a certain technology, but also has a certain commodity. In our country socialist market economy under the background of our country construction, highway money, mostly by our country finance allocates funds and bank loans or other financing means for raising funds and the implementation of the construction, and have adopted some form of charge, is essentially loans or financing for the highway, but high a liability is likely to lead to highway construction company debt crisis; on the other hand, highway construction company financial management not only by our country economic situation effect, at the same time and highway construction company to its own operating characteristics are closely related, freeway company has a monopoly and profit stability characteristics, if management performance is very prominent, so in the capital market for financing will be very easy, but because our country highway construction company needs is a great investment, investment recovery period is longer, so companies operating in China will also face a variety of this risk threat. But our country financial risk warning has just started, at the same time, our country’s financial management personnel risk awareness is relatively weak, so, on the financial risk early warning system research has great practical significance. In this paper, the research status at home and abroad, and then through a lot of learning and Thinking on China’s highway and road data research.

目　　录

摘　　要…………………………………………………………………………………1

Abstract…………………………………………………………………………………2

引言…………………………………………………………………………………1

一、高速公路建设项目财务风险的概念…………………………………………………2

1.1财务风险的概念……………………………………………………………………2

1.2高速公路公司财务风险分析…………………………………………………2

二、高速公路公司财务风险产生的原因…………………………………………………3

2.1经营方面的亏损…………………………………………………………………3

2.2流动资金方面的匿乏……………………………………………………………3

2.3长短期债务搭配方面的不合理…………………………………………………3

2.4资产负债率方面太高……………………………………………………………4