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论文编号：	10844
作者编号：	2120163231
上传时间：	2019/6/8 12:09:03
中文题目：	ZY房地产公司全面预算管理研究
英文题目：	The Study of Real Estate Company ZY’s Comprehensive Budget Management
指导老师：	李莉
中文关键字：	房地产企业；全面预算管理；公司战略
英文关键字：	Real estate enterprise; Comprehensive budget management; Corporate strategy
中文摘要：	随着我国经济的不断发展，人民生活水平的不断提高，人们积攒在手中的财富越来越多，而买房则一直是扎根于国人心中的执念。“买房养老”“买房投资”是亘古不变人们心中根深蒂固的想法，这种想法使国内的房地产市场一直处于火热之中，“一房难求”的现象层出不穷，房价始终居高不下，给这片广袤大地上的房地产商们带来了巨额的利润回报，也迅速催生了许多资产雄厚的房地产开发企业。侧重营销、疏于成本管控是这些开发商们的普遍特点，但随着近年来国家房产政策的层层加严，货币政策的趋于收紧，住房需求的日益饱和，市场竞争的不断加剧，作为政策敏感型、资金密集型的房地产企业，以前粗放式的管理模式在现在的环境下变得越来越难以为继。在这样的背景下，我国的房地产企业无论是民营企业抑或是国有企业都亟需企业管理的良药，需要提高先进的管理理念以及有效的管理方法，许多大型房地产开发企业也开始从粗放式的管理模式向规模化、集约化的管理模式转型，全面预算管理是这些企业大多采取的预算管理模式。所谓全面预算管理，其本质是一种计划，该计划涵盖了企业未来一定期间内的所有营运活动过程，是企业的领导层为整个企业及其各部门预先设定的目标、策略及方案的数量表现。其具有集计划、控制、协调以及激励功能于一身的特点，在国内外企业管理者中获得了广泛的认可与重视。我国的很多房地产企业虽然已经开始推行全面预算管理模式，但由于该模式本身的编制程序复杂，涉及范围广泛，管理者们在实施过程中仍然面临着各种各样的问题。基于上述背景，本文选取了ZY房地产公司作为案例公司，ZY公司是ZH地产公司的地区公司，具有国企性质，在企业内部推行全面预算管理有三年左右的时间，虽然在推行过程中总结了一些好的经验，但同时也存在着许多的问题。本文在结合了房地产企业的特点的基础上，将ZY公司实施全面预算管理中的一系列具体情况作为研究对象，发现在其实施过程中存在的不足之处，并提出相应解决问题的对策与建议，从而使ZH公司能够更加科学有效地实施全面预算管理工作，同时也对其他推行全面预算管理工作的房地产开发企业提供参考。
英文摘要：	With the continuous development of China's economy and the continuous improvement of people's living standards, people have accumulated more and more wealth in their hands, and buying a house has always been rooted in the hearts of Chinese people. “Buying a house and supporting the elderly” and “buying a house investment” is an idea that has never been deeply rooted in the hearts of the people. This kind of thinking has made the domestic real estate market always in the midst of a fiery heat. The phenomenon of “one room is hard to find” is endless, and house prices are always high. The real estate developers on the vast expanse of land have brought huge profits, and they have quickly spawned many real estate development companies with strong assets. Focusing on marketing and neglecting cost control is a common feature of these developers. However, with the tightening of national real estate policies in recent years, monetary policy tends to tighten, housing demand is increasingly saturated, and market competition is intensifying. As a policy-sensitive, capital-intensive real estate company, the previous extensive management model has become increasingly difficult to sustain in the current environment. Under such a background, China's real estate enterprises, whether they are private enterprises or state-owned enterprises, need enterprises to manage medicines. They need to improve advanced management concepts and effective management methods. Many large-scale real estate development enterprises also start from extensive management. The model is transformed into a large-scale, intensive management model, and comprehensive budget management is the budget management model adopted by most of these enterprises. Total budget management is a plan that covers all the operational activities of a company in a certain period of time in the future. It is the number of targets, strategies and programs that the top management of the company has set for the entire enterprise and its various departments. Because it combines the characteristics of planning, control, coordination and incentive functions, it has been widely recognized and valued by domestic and foreign enterprise managers. Although China's real estate enterprises have begun to implement a comprehensive budget management model, due to the complexity of the comprehensive budget management process and a wide range of issues, managers still face various problems in the implementation process. Based on the above background, this paper selects ZY Real Estate Company as the case company. ZY Company is the regional company of ZH Real Estate Company. It has the nature of state-owned enterprises and has implemented comprehensive budget management within the enterprise for about three years. Although it has summarized some good in the implementation process. Experience, but at the same time there are many problems. Based on the characteristics of real estate enterprises, this paper takes ZY company as a research object in the implementation of comprehensive budget management, finds the shortcomings in its implementation process, and proposes corresponding countermeasures and suggestions. Therefore, ZH company can implement comprehensive budget management work more scientifically and effectively, and also provide reference for other real estate development enterprises that implement comprehensive budget management work.
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