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论文编号：	13598
作者编号：	2320200557
上传时间：	2022/12/4 22:34:51
中文题目：	中海地产全面预算管理研究
英文题目：	Research on the Comprehensive Budget Management of China Overseas Land & Investment
指导老师：	李姝
中文关键字：	全面预算管理；预算编制；中海地产
英文关键字：	Comprehensive Budget Management; Budget Making; China Overseas Land & Investment
中文摘要：	经济新常态背景下，房地产行业进入发展调整期。国家出台一系列宏观政策进行市场调控，房地产市场降温显著，部分高杠杆、高负债的房企陆续出现债务违约，行业形势更加严峻。房地产企业要保持自身的长期主义，做好房地产项目管理、风险防控等工作，在激烈的市场竞争中彰显并持续保持自身优势、维持核心竞争力，需要使用科学有效的内部管理工具，提高自身的经营管理效率。全面预算管理作为内部管理工具中的一种，可以整合企业资源、发挥企业资源的最大效用。全面预算管理应用于房地产企业，可以强化企业内部管理、优化企业资金链、助力企业提高行业核心竞争力，推进企业战略目标的达成。 本文主要就全面预算管理理念下的房地产企业管理问题展开论述，在指明房地产企业全面预算管理指导意义的基础上，介绍预算管理的基础理论以及全面预算管理的特征、流程和内容。通过深入研究中海地产的全面预算管理现状，发现其全面预算管理的组织功能不完备、全面预算编制方法不合理、全面预算执行与调整不到位、全面预算考核与激励不健全等问题。针对中海地产全面预算管理问题进行原因分析，提出设立预算风险管理部、完善滚动预算和零基预算编制方法、强化预算执行业务管控和执行差异分析、完善预算监督和激励机制等优化措施。全面预算管理促进全员目标一致，向着战略目标迈进的同时，使企业高效利用资源、抵御企业和市场风险，提升企业价值、保持竞争优势地位。
英文摘要：	Under the background of the new normal economy, the real estate industry has entered a period of adjustment. The government has introduced a series of macro policies to regulate the market, so the real estate market has cooled significantly. Some highly leveraged and highly indebted real estate enterprises have defaulted on their debts one after another, making the industry situation more severe. If real estate enterprises want to maintain their long-termism in the fierce market competition, do a good job in real estate project management and risk prevention and control, demonstrate and continue to maintain their own advantages and core competitiveness, they need to use scientific and effective internal management tools to improve their own management efficiency. As one of the internal management tools, comprehensive budget management can integrate enterprise resources and give full play to the maximum effect of enterprise resources. Comprehensive budget management applied to real estate enterprises can strengthen the internal management of enterprises, optimize the capital chain of enterprises, help enterprises improve the core competitiveness of the industry, and promote the achievement of strategic goals of enterprises. This paper mainly discusses the management of real estate enterprises under the concept of comprehensive budget management. On the basis of pointing out the guiding significance of comprehensive budget management in real estate enterprises, this paper introduces the basic theory of budget management as well as the characteristics, process and content of comprehensive budget management. Through in-depth study of China Overseas Land & Investment comprehensive budget management, this paper found that the comprehensive budget management of the organization function is not complete, comprehensive budget preparation method is not reasonable, comprehensive budget implementation and adjustment is not in place, comprehensive budget assessment and incentive is not perfect and so on. Through the analysis of the comprehensive budget management problems of China Overseas Land & Investment, the article put forward the establishment of the budget risk management department, improve the rolling budget and zero-based budgeting methods, strengthen the budget implementation business control and implementation of the difference analysis, improve the budget supervision and incentive mechanism and other optimization measures. Comprehensive budget management promotes the goal alignment of all staff and moves towards strategic goals, enabling enterprises to efficiently utilize resources, resist enterprise and market risks, enhance enterprise value and maintain competitive advantage.
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