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论文编号：	13284
作者编号：	2320190733
上传时间：	2022/6/10 0:34:10
中文题目：	J房地产公司资金预算管理研究
英文题目：	Research on J Real Estate Company Capital Budget Management
指导老师：	边泓 孙慧强
中文关键字：	房地产公司；资金预算；预算管理
英文关键字：	Real estate company, Capital budget, Budget management
中文摘要：	预算管理是对企业经营活动管理的有效手段，通过事前对企业资金流入、资金流出进行合理规划，同时加强预算的执行力度，不仅有利于企业的健康发展，也有利于企业实现阶段性目标。预算管理在优化企业资金利用率的基础上实现经济效益最大化，同时也是企业取得竞争优势的重要途径。目前，预算管理方法的研究已经进入比较成熟的阶段，对于一个企业而言，如何合理有效运用预算管理方法显得至关重要。 近年来国内房地产市场逐渐由高速发展向瓶颈期过渡，大量中小型房地产企业面临淘汰，房地产公司的盈利能力逐年下降。房地产公司在开发项目时需要有大量的资金投入，因此需要充足的资金，才能获得平稳健康的发展。从房地产项目开发的不同阶段来看，计划获取土地到成功拿地、项目设计到开发建设、销售宣传到交付使用，各个阶段特别是项目开发前期均需大量的资金投入。预算管理作为控制企业管理活动的重要手段，在国家提出“房住不炒”的政策及当前新冠肺炎疫情影响的环境下，从资金流入、资金支出等多方面做好房地产资金预算显得尤为重要。本文案例公司为J房地产公司，文中首先介绍了预算管理和资金预算管理的相关理论，分析J房地产公司资金预算管理方法及存在的问题，具体包括资金预算编制方法存在漏洞、资金预算执行缺乏有效监控、资金预算考核体系流于形式等。而后，针对J房地产公司资金预算管理方法存在的问题进行原因分析。最后，从资金预算编制方法、资金预算执行控制、资金预算考核体系三个方面提出J房地产公司资金预算管理方法优化对策。通过本文的研究，希望可以为J房地产公司提供更加科学有效的资金预算管理方法，提高企业资金预算管理水平，实现防范债务违约和破产风险的目标，同时也可以为其他房地产开发企业完善资金预算管理提供借鉴和参考。
英文摘要：	Budget management is an effective means to manage the business activities of enterprises. It is not only conducive to the healthy development of enterprises, but also conducive to the realization of phased objectives by reasonably planning the capital inflow and outflow of enterprises in advance and strengthening the implementation of budget. Budget management not only maximizes economic benefits on the basis of optimizing the utilization rate of enterprise funds, but also an important way for enterprises to obtain competitive advantage. At present, the research on budget management methods has entered a relatively mature stage. For an enterprise, how to reasonably and effectively use budget management methods is very important. In recent years, the domestic real estate market has gradually transitioned from high-speed development to bottleneck period. A large number of small and medium-sized real estate enterprises are facing elimination, and the profitability of real estate companies is declining year by year. Real estate companies need a lot of capital investment in the development of projects, so they need sufficient funds to obtain stable and healthy development. From the different stages of real estate project development, a large amount of capital investment is required in each stage, especially in the early stage of project development, from planned land acquisition to successful land acquisition, project design to development and construction, sales publicity to delivery and use. Budget management novel coronavirus pneumonia is a key means to control the management activities of enterprises. It is especially important to make the budget of real estate funds from the aspects of capital inflow and capital expenditure when the government proposes the policy of "housing and housing not to fire" and the current situation of the new crown pneumonia epidemic. The case company of this paper is j real estate company. Firstly, this paper introduces the relevant theories of budget management and capital budget management, and analyzes the capital budget management methods and existing problems of J real estate company, including the loopholes in the capital budget preparation method, the lack of effective monitoring of capital budget implementation, and the formality of capital budget assessment system. Then, it analyzes the reasons for the problems existing in the fund budget management method of J real estate company. Finally, it puts forward the Optimization Countermeasures of capital budget management of J real estate company from three aspects: capital budget preparation method, capital budget implementation control and capital budget assessment system. Through the research of this paper, I hope to provide J real estate company with more resultful budget management methods, enhance the stage of enterprise capital budget management, and arrive the target of preventing debt break and broken risk. In the meantime, it could also serve consultation and consultation for other real estate development enterprises to enhance budget management.
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