建筑行业是我国国民经济的支柱行业之一，对于建筑施工企业而言，由于生产要素的市场价格波动频繁，垫付工程款和合同保证金等应收账款长期不能收回等问题，使得企业面临较大的财务风险。TG公司作为国有中型建筑施工企业，经过多年发展已具有一定的财务风险管理能力，但是随着企业规模不断扩大，国内建筑行业竞争日趋激烈，对企业财务风险管理提出了更高的要求。因此，急需进一步加强对企业财务风险管理进行研究，提升公司财务风险评价与控制水平，以保证企业的健康有序发展。

本文在总结国内外相关研究及理论基础上，通过与2018年-2021年9个样本公司财务指标以及建筑行业平均值进行比较，对TG公司财务状况进行分析；从筹资过程、投资过程和营运过程三个方面对TG公司的财务风险进行识别；在财务状况分析和风险识别的基础上，选取了14个财务指标，运用层次分析法和德菲尔法对财务评价指标权重进行确定；运用功效系数法对TG公司2019-2021年财务风险进行评价。结果表明，TG公司2019年和2020年处于较低财务风险等级，2021年处于中等财务风险等级。针对财务风险评价结果，从筹资活动、投资活动和运营活动三方面提出TG公司财务风险控制对策，并从风险意识、组织架构、财务制度和预警机制等方面提出了TG公司有效控制财务风险的保障措施。

The construction industry is one of the pillar industries of China's national economy. For construction enterprises, due to the frequent fluctuations in the market price of production factors and the long-term non recovery of accounts receivable such as advanced project funds and contract deposits, the enterprises face greater financial risks. As a construction enterprise subordinate to Shaanxi coal group, TG Company has had certain financial risk management ability after years of development. However, with the continuous expansion of the enterprise scale, the competition in the domestic construction industry is becoming increasingly fierce, which puts forward higher requirements for enterprise financial risk management. Therefore, it is urgent to further strengthen the research on enterprise financial risk management and improve the company's financial risk evaluation and control level to ensure the healthy and orderly development of the enterprise.

On the basis of summarizing relevant research and theories at home and abroad, this paper analyzes the financial situation of TG Company by comparing with the financial indicators of 9 sample companies and the average value of the construction industry from 2018 to 2021; Identify the financial risks of TG Company from three aspects: financing process, investment process and operation process; On the basis of financial situation analysis and risk identification, 14 financial indicators are selected, and the weights of financial evaluation indicators are determined by using analytic hierarchy process and Delphi method; The efficiency coefficient method is used to evaluate the financial risk of TG Company from 2019 to 2021. The results show that TG is at a low financial risk level in 2019 and 2020, and at a medium financial risk level in 2021. According to the results of the financial risk evaluation, this paper puts forward the TG Company's financial risk control countermeasures from the three aspects of financing activities, investment activities and operation activities, and puts forward the guarantee measures for TG Company to effectively control financial risks from the aspects of risk awareness, organizational structure, financial system and early warning mechanism.

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