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论文编号：	10412
作者编号：	2220160520
上传时间：	2018/12/6 12:58:43
中文题目：	Z房地产公司预算管理问题研究
英文题目：	A study on budget management problems of Z Real Estate Company
指导老师：	梅丹
中文关键字：	房地产公司;预算管理;预算编制;预算执行
英文关键字：	Real estate company;Budget management; Budget preparation; Budget implementation
中文摘要：	把企业理解为配置资源的一种机制，而预算已被实践证明是 管理企业的一种有效手段，通过整合、利用企业资源，可以促进企业持续稳定 改善经营，提高经济效益。当前，中国已全面开启加快建立长效机制，以促进 房地产市场平稳健康发展，房地产行业政策调控持续加码，整治市场秩序，坚决遏制房价上涨，被摆到了极端重要的位置，房地产企业面临的市场环境发生 了深刻变化。面对新形势，房地产企业要在激烈的竞争中立于不败之地，提高 效率是必由之路。 由于预算管理涉及范围广、环节多、程序复杂，又加之受企业文化、环境、 制度、人才等方面因素的影响和制约，预算管理在一些房地产企业有所应用， 但大多没有取得理想的效果。进一步研究房地产企业如何应用好预算管理，有 效发挥预算管理的作用显得尤为必要。 本文以 Z 房地产公司预算管理作为研究样本，发现 Z 房地产公司预算管理 存在着预算与企业战略缺乏关联、预算编制不准确、预算管理不全面、预算执 行缺乏有效控制等问题，并深入剖析其成因。根据预算管理理论，本文从四个 方面提出改进对策和建议，一是预算管理目标与企业战略目标结合，年度预算 与项目全周期预算衔接，项目全周期预算分解到年度预算。二是推行以现金流 管理为核心的预算管理模式，强化资金的预算控制，实现资金预算与经营预算、 资本预算的综合平衡与实时监控。三是提高预算编制的准确性与规范性，建立 健全预算标准体系，重视重大预算影响因素，明确预算主体责任分工，细化预 算编制流程。四是严格预算执行，分解预算指标，形成全方位的预算执行责任 体系，开展预算执行分析，规范预算调整。为落实以上举措，还需要 Z 房地产 公司进一步健全预算管理体系，提高预算编制的信息化水平。 本文对Z房地产公司预算管理问题的研究，为Z房地产公司改进预算管理、 有效发挥预算管理作用提供了思路，也为预算管理理论在房地产企业中的应用 提供了更加深入的认识。期望本文的研究能为同类型企业甚至一般企业，通过 实施预算管理提升管理效率和效能、增强核心竞争力，提供有益的借鉴。
英文摘要：	New institutional economics takes enterprises as a mechanism of resource allocation, and budget management has been proved to be an effective means of managing enterprises. By integrating and utilizing enterprise resources, enterprises can promote sustainable and stable operation and improve economic efficiency. At present, China has comprehensively started to accelerate the establishment of a long-term mechanism to promote the stable and healthy development of the real estate market. The regulation of the real estate industry has been continuously strengthened. The market order has been improved, and the trend of rising of housing price has been suppressed. The market environment faced by real estate enterprises has been changed tremendously. In this new situation, improving the efficiency is the only way for the real estate enterprises to survive and win their own positions in the fierce competition. Due to the wide range, multiple links and complex procedures of budget management, as well as the influence and restriction of corporate culture, environment, systems, people and other factors, budget management has been applied to some real estate enterprises, but most of those enterprises have not achieved ideal results. It is necessary to study how to apply budget management to real estate enterprises. Taking Z real estate company budget management as the research sample, we found that there are some problems with the budget management of Z real estate company such as lack of enterprise strategy management, inaccurateness of budgeting, incomprehensive budget management, budget implementation problems such as lack of effective control, and we explored the causes.Based on the budget management theory, this paper puts forward improvement countermeasures and suggestions from four aspects. Firstly, combine the budget management objectives and enterprise strategic objectives, connect the annual budget and project full-cycle budget and decompose the project full-cycle budget into annual budget. Secondly, emphasize the core function of cash flow management in budget management,strengthen the budget control of cashes, in order to make the comprehensive balance of operating budget and capital budget and monitor cash budget in time. Thirdly, improve the accuracy, standardize the budget preparation, establish and improve the budget standard system, attach importance to major budget influential factors, clarify the division of responsibilities of budget subjects and refine the budget preparation process. Finally, strictly implement the budget, decompose budget indicators, form a comprehensive budget implementation responsibility system, carry out budget implementation analysis, and standardize budget adjustments. To implement all measures above, Z company needs to further improve the budget management system and improve the informatization level of budgeting process. The study of budget management of Z real estate company in this paper provides ideas for Z real estate company to improve budget management and make it clearer that how budget plays its role in management, and also provides a deeper understanding of the application of budget management theory to real estate enterprises. It is expected that the study in this paper can provide beneficial reference for similar enterprises and even general enterprises to improve management efficiency and efficiency and enhance core competitiveness through the implementation of budget management.
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