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论文编号：	13256
作者编号：	2120192984
上传时间：	2022/6/9 14:31:37
中文题目：	A地产公司预算管理研究
英文题目：	Research on Budget Management of Real Estate Company A
指导老师：	李姝、袁跃华
中文关键字：	预算管理;房地产企业;预算编制;预算监督;预算考核
英文关键字：	Budget management;Real estate enterprise;Budgeting;Budget supervision;Budget assessment
中文摘要：	随着经济社会的快速发展，粗糙的企业管理办法已经无法满足企业发展的需要。近年来，预算管理已经成为企业进行精细化管理时的优先选项，国内外学者都曾对预算管理进行过深入研究。我国众多企业选择使用预算工具进行企业管理，但在使用的过程中出现了预算编制方法粗糙、预算标准制定苛刻、预算管理模式僵化等问题，低质量的预算反而限制了企业的发展。怎样使预算更好的贴合企业，为企业服务，成为当前管理会计领域的重要话题。 本文选取的案例企业A地产公司是R集团地产公司下设的城市子公司，具有房地产企业特性。A地产公司对预算管理颇为重视，自公司初始建立以来，一直在使用预算工具进行公司管理。但由于A公司旗下项目公司众多、业务活动多样，长期以来一直依赖R集团公司对本公司的工作安排，受到房地产市场“虚高”风气的影响，现有的预算管理方法已经不再适合公司目前的发展，A公司逐渐出现了预算编制内容不完整、预算编制方法不适配、预算编制数字脱离实际、预算实施控制不足等问题。本文采用文献研究法、案例研究法、调查研究法等方法，对预算管理理论以及房地产行业预算管理问题研究的相关文献进行了回顾，基于权变理论、激励理论以及委托代理理论，对预算管理的概念和内容进行了阐述。针对上述问题，本文对公司的预算现状进行分析，相应的提出了完善预算编制内容、优化预算编制方法、健全预算监督机制、改善预算考核机制等解决措施。 本文希望通过对A地产公司的预算管理研究，针对A地产公司提出针对化的建议，使其能够调整现有的预算管理模式，更好的为公司管理工作服务，同时也希望能为那些具有类似问题的房地产性质的企业提供解决思路。
英文摘要：	With the rapid development of the economic society, the rough management methods have been unable to meet the demands of enterprises’ development. Budget management has become a high priority when enterprises want to implement fine management. At home and abroad, scholars in the field of management accounting have conducted in-depth researches. Many enterprises in China choose to use budget tools for corporate management, but in the process, problems such as rough methods, harsh standards, and rigid models have appeared. The low-quality budgeting has instead restricted the development of enterprises. Therefore, how to make the budget better fit the enterprise and serve it, it is an important topic in management accounting. Company A selected in this case study is a subsidiary of its holding company named R, has characteristic in real estate companies. Company A attaches great importance to budget management, has been using budget tools to manage the company since the initial establishment. However, due to the long-term dependence on its headquarter and the influence of the inflated ethos of the real estate market, with the numerous project companies and complex business activities, the existing budget management methods are no longer suitable for the development of company A, company A has problems such as incomplete budgeting content, unsuitable budgeting methods, unrealistic budgeting figures, and inadequate budget implementation control, etc. This article adopts methods such as literature research, case study, and survey research, review those literature such as the budget management theory and real estate industry budget management research, based on contingency theory, incentive theory and principal-agent theory, explains the concept and content of budget management. In response to the above problems, after analyzing the current budget situation of the company, this paper proposes following suggestions, such as improve the content and methods of budgeting, the budget supervision and assessment mechanism. Through the research on the budget management of company A, this paper intends to put forward targeted suggestions, so as to adjust the existing budget management mode and better serve the company. Furthermore, this paper also hopes to provide solutions for other real estate enterprises with similar issues.
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