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论文编号：	15272
作者编号：	2120223764
上传时间：	2025/3/10 16:34:36
中文题目：	DM建筑施工企业项目资金管理优化研究
英文题目：	Research on project capital management optimization of DM construction enterprise
指导老师：	郝臣
中文关键字：	预算管理；资金集中；建筑施工
英文关键字：	Budget Management; Centralization of Funds; Building Construction
中文摘要：	2016年以来，受国家宏观政策及下游房地产行情不景气的影响，建筑施工单位资金管理迎来了新的态势，与传统企业相比，建筑施工企业属于典型的资金密集型企业，资金流转金额大,垫资现象较为普遍，资金周转通常会存在阶段性不均衡，加之项目性质，工期，业主资金状况等不确定因素对现金流量会产生较大影响，资金管理难度也大为提升。 要解决资金管理问题，提升资金留存比率，关键就是要打好资金收支的时间差，以资金收支的时间差为推手，在海量的往来资金中搭建企业“资金堤坝”，构建企业“资金池”。落脚到公司财务本身，更要做好资金管理能力，一方面从业务视角入手，压实资金支付空间；另一方面从财务自身做起，依托财务预算功能对下阶段资金收支做全盘梳理，提高受限监管资金使用效率，同时提升公司资金集中度，盘活企业整体资金。本文从DM公司2020年至2022年财务报告入手，对公司的整体财务数据进行分析，从企业偿债、运营、盈利及发展四个角度全面展示了公司的经营现状；其次通过对DM公司资金管理中收、支、存三个方面的管理现状，深入剖析公司当前资金管理方面存在的问题，最后依据资金预算、资金集中等系统性的理论手段，对上述问题针对性的提出解决思路及相应对策，进一步健全建筑施工企业的资金管理体系，提升资金管理效率。 本文从建筑施工行业货币资金管理现状出发,结合DM公司实际情况,为持续恶化的资金流等问题提供了丰富的对策建议,并为解决好该行业普遍存在的货币资金管理问题提供理论指导。
英文摘要：	Since 2016, affected by the national macro policy and the downstream real estate market recession, the capital management of construction units has ushered in a new trend, compared with traditional enterprises, construction enterprises are typical capital-intensive enterprises, the amount of capital flow is large, the phenomenon of advance is more common, capital turnover usually has a stage of imbalance, coupled with the nature of the project, the construction period, the owner's capital status and other uncertain factors will have a greater impact on cash flow, and the difficulty of capital management is also greatly improved. To solve the problem of capital management, improve the retention rate of funds, the key is to do "fast income and slow expenditure" to the time difference between the income and expenditure of funds as a driver, in the massive amount of current funds to build the enterprise "capital dam", build enterprise The "capital pool". Down to the company's finance itself, we should do a better job of funds management ability, on the one hand, from the business perspective, compaction funds payment space; on the other hand, from the financial itself, relying on the financial budget function of the next stage of the funds income and expenditure to do a comprehensive sorting, to improve the efficiency of the use of funds subject to supervision and control, and at the same time to enhance the company's concentration of funds, revitalization of the overall enterprise funds. This paper starts from the financial report of DM company from 2020 to 2022, analyzes the overall financial data of the company, and comprehensively demonstrates the operating status of the company from four perspectives of debt repayment, operation, profitability and development; secondly, through the management of DM company's capital management in the three aspects of the management of the status quo of the collection, expenditure and storage, in-depth analysis of the company's current capital management problems, and finally based on the capital budget, Finally, based on the systematic theoretical means such as capital centralization, it puts forward the solution ideas and corresponding countermeasures to further improve the capital management system of building construction enterprises and enhance the efficiency of capital management. This paper starts from the status quo of monetary fund management in the building construction industry, combines with the actual situation of DM Company, provides rich countermeasure suggestions for the continuous deterioration of fund flow and other problems, and provides theoretical guidance for solving the prevailing monetary fund management problems in this industry.
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