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论文编号：	12273
作者编号：	2320180823
上传时间：	2021/3/3 15:53:26
中文题目：	A房地产公司全面预算管理研究
英文题目：	Research on the comprehensive budget management of A real estate company
指导老师：	姚颐
中文关键字：	房地产；全面预算管理；优化措施
英文关键字：	real estate; total budget management; optimization measures
中文摘要：	预算管理起源于西方，改革开放以后传入我国。随着市场经济体制的深化改革，全面预算管理在我国逐渐得到广泛的应用。全面预算管理以企业预算目标为指导，通过编制、执行、控制、分析、考核评价等程序，提高公司的预算管理水平和整体效益，在实现企业长远战略目标的道路上发挥着重要的作用。房地产行业的快速发展和崛起，使其在国内生产总值中的比重逐渐升高，慢慢成为影响市场经济和国际民生的重要一部分。近年来，国家为了房地产行业更加稳健地发展，加强对房对地产行业的宏观调控力度，相继出台了限贷、限购等政策，并且加快了保障性住房的建设。所以在经济新常态下，房地产企业要想在日益竞争市场的环境中仍能有一席之地，就必须改变以往的粗放型管理模式，引入全面预算管理体系，实施精细化管理，提升竞争力。 本文采用文献理论研究和案例分析相结合的方法，以全面预算管理相关理论研究成果为指导，结合房地产行业特点，主要针对A房地产公司全面预算管理存在的财务部在预算编制环节权限范围过大、缺少充分的预算编制沟通、增量预算加剧预算松弛和费用超支、未制定完善的预算报告制度以及考核指标和激励方式过于单一等问题进行分析，并提出构建全面预算管理组织和明确预算归口管理、采用反复预算法和零基预算法优化预算编制、加强对预算执行的控制以及完善预算考核和激励机制等一系列改进措施和保障措施。 最终通过对A房地产公司全面预算管理体系的分析与完善，一方面提高了A房地产公司的经营管理水平，对提升企业核心优势、应对当前严峻形势能够起到一定的促进作用；另一方面对全面预算管理理论的完善及其它类似房地产企业全面预算管理具有一定的参考意义。
英文摘要：	Budget management originated in the West and was introduced into China after the reform and opening up. With the deepening reform of market economy system, total budget management has been widely applied in our country. Guided by corporate strategic goals, total budget management plays an important role in improving the management level and economic benefits and maximizing the enterprise value, through the preparation, implementation, control, analysis, assessment and other procedures. The rapid rise of the real estate industry has increased its proportion in Gross Domestic Product and has gradually become an important part of market economy system and pillar industries in our country. In recent years, in order to develop the real estate industry more steadily, the state has strengthened macro-control over the real estate industry by successively issuing policies such as loan restriction and purchase restriction, and accelerating the construction of guaranteed housing. Therefore, under the new normal of the economy, if real estate companies want to improve their survivability and stand out in the fierce market competition, they must change previous extensive management model, introduce total budget management system, implement refined management, and enhance competitiveness. Based on the research results of total budget management and the characteristics of real estate industry, this thesis mainly points total budget management problems of A Real Estate Company such as finance department's over-scope of authority, lack of sufficient budget communication, budget cost overrun caused by incremental budget, imperfect budget reporting system and too single budget assessment index, through combining literature research with case analysis. Even more, a series of improvement measures and safeguard measures are proposed such as constructing total budget management organization and defining the budget division, optimizing total budget preparation, strengthening the control of budget execution, and perfecting the budget assessment and incentive mechanism. Finally, through the analysis and improvement of the total budget management system of A Real Estate Company, the management level is enhanced, which play a certain role in increasing the competitiveness of the company and coping with the current severe situation. In addition, it can provide certain reference for the perfecting the theory of total budget management and total budget management of other real estate enterprises.
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