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论文编号：	14738
作者编号：	2320213920
上传时间：	2024/6/7 12:32:43
中文题目：	X房地产开发企业全面预算管理优化研究
英文题目：	Research on Comprehensive budget management of X Real Estate Development Enterprises
指导老师：	李莉
中文关键字：	全面预算管理；房地产开发企业；预算编制
英文关键字：	Comprehensive budget management;Real Estate Development Enterprise;Budgeting
中文摘要：	近两年，在中央调整优化房地产政策的思想指导下，地方政府相继出台措施改善房地产市场，逐渐开放城市限购，并给与购房人贷款利率优惠、购房补贴等优惠。在整体宏观政策利好的背景下，X房地产开发企业作为一个在天津经营项目已经超过25年地方性房地产开发企业，急需提升企业内控能力，夺得市场先机。X房地产开发企业自2015年引入全面预算管理体系，虽然在企业中有多年实操经验，但企业全面预算管理制度没有得到优化整改，甚至一些与实际情况脱离的环节也没有得到优化改善，企业的全面预算管理制度对于企业内控管理没有起到积极的作用，反而加重了员工的日常工作，打消了员工的工作积极性。 本文以X房地产开发企业的全面预算管理现状为研究对象，通过对预算编制与执行过程中出现的实际结果与预算方案偏差较大、预算方案执行力低、预算调整不及时、预算考核与员工绩效脱节等问题的梳理，针对性的进行归因分析。对X房地产开发企业预算编制方法、预算指标、预算编制内容等环节给出了优化建议，并利用平衡计分卡来完善预算指标体系的构建。 经过研究发现：第一，企业应当选择适合企业发展现状的预算编制方法，兼顾刚性考核和动态调整，构建更贴近实际的预算体系。第二，企业应当依照规范流程进行全面预算管理方案的编制、执行与考核。在战略指导的思想下完成预算目标的制定，通过企业内外部环境分析，编制具体的预算方案。在预算执行的过程中，定期组织预算分析会议，对实际情况与预算指标进行差距分析，及时完成调整动作。最后依据预算考核结果对各执行部门的绩效考核，实现全面预算管理的闭环。 最后仅希望本文的分析思路和优化方案，能够为地方性的房地产开发企业提供帮助，切实可行的打开构建全面预算管理的思路。
英文摘要：	In recent years, guided by the central government's adjustment and optimization of real estate policies, local governments have sequentially implemented measures to improve the real estate market. These measures include gradually lifting urban purchase restrictions and offering preferential policies in loan interest rates and subsidy . Against the backdrop of favorable macroeconomic policies, X Real Estate Development Enterprises, a firm that has been operating in Tianjin for over 25 years, urgently needs to enhance its internal control capabilities to seize market opportunities.Since introducing a comprehensive budget management system in 2015, X Real Estate Development Enterprises has not optimized this system despite the passage of several years. Some aspects that are unconformable with practical instance have not been improved, resulting in the system failing to positively impact corporate management. Instead, it has increased the daily workload for employees and diminished their enthusiasm for work. This study focuses on the current state of comprehensive budget management at X Real Estate Development Enterprises. It examines issues such as deeply deviation between budget and actual situation, low execution of budget proposals, delayed adjustment of budget,and the disconnect between budget assessment and performance evaluation. Through targeted root cause analysis, this study offers optimization suggestions for the company’s budget preparation methods, budget indicators, and budget content. Additionally, the Balanced Scorecard is employed to refine the construction of the budget indicator system. Based on our research, the following key recommendations are offered:Firstly, enterprises should select budget preparation methods that align with their current developmental status. They should strike a balance between rigid assessments and dynamic adjustments to construct a budgeting system that is more closely aligned with reality. Secondly, enterprises should comprehensively manage their budgets by planning, implementing, and evaluating them in a process-oriented manner. Budget objectives should be set under the guidance of overarching strategic goals. Through analyses of internal and external business environments, detailed budget plans should be drafted. During the execution phase of the budget, timely budget analysis meetings should be organized. These meetings should involve gap analyses between actual performance and budget indicators, and immediate adjustments should be made as required. Subsequently, performance assessments for various executing departments should be carried out based on budget evaluation results, thus completing the closed-loop of comprehensive budget management. In conclusion, it is our hope that the analytical framework and optimization strategies presented in this study can provide a practical approach to building comprehensive budget management for local real estate development enterprises.
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