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论文编号：	12305
作者编号：	2120183087
上传时间：	2021/3/4 20:27:11
中文题目：	H房地产企业全面预算管理研究
英文题目：	Research on Comprehensive Budget Management of H Real Estate Enterprise
指导老师：	周宝源
中文关键字：	房地产行业；全面预算管理；优化建议
英文关键字：	Real Estate Industry; Comprehensive Budget Management; Optimization Suggestions
中文摘要：	随着国家限购政策的收紧和城镇化率的提高，我国房地产行业的高发展时期一去不复返。一方面，人口增长减速和人口结构老龄化导致需求降低；另一方面，土地资源的有限性和耕地保护以及征地拆迁成本导致土地供给更加困难，这些因素的共同作用导致房地产企业面临瓶颈期。很多房地产企业纷纷发展其他业务，制定多元化发展的策略，以应对单一的房地产业务带来的风险和危机。而中小房地产企业想要在这场危机中存活下去，就需要注重企业的内部管理，通过运用全面预算管理等手段来对公司资源进行优化配置、优化内部控制机制、降低企业成本，以实现公司的可持续发展。 本文通过查找文献资料、实地调研等方法分析案例企业全面预算管理存在的问题并给出合理化的建议。文章从第三章开始分析了房地产行业的发展趋势和全面预算管理特点，之后对H房地产公司的全面预算管理现状进行了阐述。然后依据H房地产公司的现状从预算编制、预算分析及监督、预算评价考核、这三个方面分析了企业全面预算管理存在的问题，最后根据存在的问题提出优化建议：做好战略目标的细化分解并且“短长结合”“母子结合”、构建三年滚动预算以保持各类别预算间的联系、项目预算分年度分业务类别进行分解以降低风险、预算分析采用微分连锁替代法并落实到具体责任人、严格监控企业的“现金流”命脉、建立联合确定基数法的考核方法缓解松弛问题、构建适应于案例公司的指标考核体系等七条建议，希望可以为案例公司优化预算管理提供一个有现实意义的范本，为我国房地产企业改进预算管理提供切实可行的、有操作性的思路和方法。
英文摘要：	With the tightening of the national purchase restriction policy and the increase in the urbanization rate, the era of high profits in my country's real estate industry is gone forever. On the one hand, slowing population growth and aging population structure lead to reduced demand; On the other hand, the limitation of land resources, the cost of farmland protection and land acquisition and demolition make it more difficult to supply land. The combined effect of these factors has caused real estate companies to face a bottleneck period. Many real estate companies have developed other businesses and formulated diversified development strategies to deal with the risks and crises brought by a single real estate business. If small and medium-sized real estate companies want to survive in this crisis, they need to pay attention to their internal management. Through comprehensive budget management and other means to optimize the allocation of company resources, optimize the internal control mechanism and reduce enterprise costs, so as to achieve sustainable development of the company. This dissertation analyzes the problems in the comprehensive budget management of the case enterprise by searching for literature and field investigation and gives reasonable suggestions. Starting from the third chapter, it analyzes the development trend of the real estate industry and the characteristics of comprehensive budget management, and then elaborates the current situation of H real estate company's comprehensive budget management. Then, this dissertation analyzes the problems existing in the comprehensive budget management of enterprises from three aspects: budget preparation, budget analysis and supervision, budget evaluation and assessment. Finally, according to the proposed problems, optimization suggestions are put forward: do a good job in the detailed decomposition of strategic objectives and "combination of short and long, mother and child", build a three-year rolling budget system to maintain the connection between budgets of various categories, decompose project budgets by business categories annually to reduce risks, establish budget analysis methods and implementation to specific responsible persons, strictly monitor the cash flow of enterprises, establish the assessment method of the joint determination base method, establish including key indicator evaluation system. The seven suggestions are hoped to provide a practical template for the optimization of budget management of the case company, and provide practical and operational ideas and methods for the improvement of budget management of real estate companies in China.
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