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论文编号：	12210
作者编号：	2320180577
上传时间：	2020/12/15 10:37:26
中文题目：	N房地产公司基于业财融合的全面预算管理研究
英文题目：	Research on Comprehensive Budget Management Of N Real Estate Enterprises Based on Industry Financial Integration
指导老师：	李莉 教授
中文关键字：	全面预算管理;业财融合;国有房地产企业
英文关键字：	Comprehensive Budget Management, Integration of industry and Finance, State owned real estate enterprises
中文摘要：	自20世纪20年代预算管理进入企业实践以来，随着民主参与型预算管理制度的兴起、零基预算的诞生、各类经营管理软件的大规模使用，全面预算管理逐渐落地应用。我国从近30年开始研究全面预算管理，随着《国有大中型企业建立现代企业制度和加强管理的基本规范》、《中央企业财务预算管理暂行办法》、《内部控制配套指引》等政策的出台，中央企业率先推行全面预算管理，并取得了良好效果，但仍存在预算指标偏向企业当期绩效，与业财融合的联结比较薄弱，没有把财务资源配置的绩效管理与风险控制深入融合到企业战略规划、资本投资、业务运营和各类职能管理活动之中等问题，要发挥全面预算管理控制与决策、支持战略落地功能，需要将全面预算管理引向业务纵深层次。 本文以N房地产公司全面预算管理作为研究样本，发现N房地产公司全面预算管理存在着全面预算管理模式与公司战略不匹配、全面预算管理起点缺乏业务支撑、全面预算管理体系与企业特质不匹配、保障措施不完善等问题，并就其成因进行剖析。根据全面预算管理与业财融合相关文献，本文从四个方面提出优化对策和建议，一是根据N公司各子公司的业务关联程度、企业的发展战略内容、对子公司的管理能力、子公司的分布情况等几方面来判别选择全面预算管理模式。二是依据房地产企业具有单个项目投资额度大、产品属性特殊、产品生产周期长、凭借《建筑工程项目预售许可证》才能对开发产品进行预售等特质，N公司在进行全面预算管理时需要业务与业务融合，业务与财务融合，业财相互衔接，将业财融合确定为全面预算管理的逻辑起点。三是基于已有研究实践，借鉴门专为国有集团企业量身打造的“三四五六”全面预算管理模型，根据房地产企业特点与N公司特性搭建适合N公司的全面预算管理体系。四是基于“上云”、“用数”、“赋智”三个层面思考完善N公司信息一体化建设，为业财融合背景下全面预算管理有效实施提供保障。 本文通过对N房地产公司全面预算管理存在的问题进行研究，为N房地产公司优化全面预算管理、有效发挥全面预算管理作用提供了思路，也为全面预算管理理论在房地产企业中的应用提供了新的视角。期望本文的研究能为同类型企业甚至一般企业，通过实施全面预算管理实现精益化管理、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：	Since the budget management entered the practice of enterprises in 1920s, with the rise of democratic participatory budget management system, the birth of zero base budget, and the large-scale use of various business management software, comprehensive budget management has been gradually applied. China began to study comprehensive budget management in the past 30 years. With the introduction of policies such as "basic norms for establishing modern enterprise system and strengthening management in large and medium-sized state-owned enterprises", "Interim Measures for financial budget management of central enterprises" and "supporting guidelines for internal control", central enterprises have taken the lead in implementing comprehensive budget management and achieved good results, but there are still budget indicators biased towards enterprises The connection between the current performance of the industry and the integration of industry and finance is relatively weak, and the performance management and risk control of financial resource allocation are not deeply integrated into the medium-sized problems of enterprise strategic planning, capital investment, business operation and various functional management activities. In order to give full play to the functions of comprehensive budget management control and decision-making, and support the implementation of strategy, it is necessary to lead the comprehensive budget management to the business depth level. Taking the comprehensive budget management of N real estate company as the research sample, this paper finds that the comprehensive budget management mode of N real estate company does not match with the company strategy, the starting point of comprehensive budget management lacks business support, the comprehensive budget management system does not match with the characteristics of the enterprise, and the safeguard measures are not perfect. According to the relevant literature of comprehensive budget management and industry finance integration, this paper puts forward the optimization countermeasures and suggestions from four aspects. One is to select the comprehensive budget management mode according to the business association degree of each subsidiary company of N company, the development strategy content of the enterprise, the management ability of the subsidiary company and the distribution of the subsidiary company. Second, according to the characteristics of real estate enterprises, such as large investment amount of single project, special product attributes, long production cycle, and pre-sale of development products only by virtue of the pre-sale license of construction projects, N company is required to integrate business with business, business and finance, and integrate industry and finance, so as to determine the integration of industry and finance as comprehensive budget The logical starting point of management. Third, based on the existing research and practice, referring to the "three four five six" comprehensive budget management model specially designed for state-owned group enterprises, the comprehensive budget management system suitable for N company is built according to the characteristics of real estate enterprises and N company. The fourth is to optimize the information integration platform of N company based on the three levels of "going to the cloud", "using data" and "giving wisdom", so as to provide guarantee for the effective implementation of comprehensive budget management under the background of industry finance integration. This paper studies the budget management of N real estate company, which provides ideas for n real estate company to improve budget management and effectively play the role of budget management, and also provides a more in-depth understanding of the application of budget management theory in real estate enterprises. It is expected that the research in this paper can provide useful reference for similar enterprises and even general enterprises to achieve lean management, improve management efficiency and efficiency, and enhance core competitiveness by implementing budget management.
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