联系我们

论文查询结果	返回搜索

论文编号：	271
作者编号：	2120062318
上传时间：	2008/12/28 17:57:52
中文题目：	我国房地产集团公司全面预算管理
英文题目：	China''s real estate group of
指导老师：	齐寅峰
中文关键字：	房地产 集团公司 全面预算管理
英文关键字：	Real estate group companies
中文摘要：	摘要 从2003年起，房地产就开始成为了社会的一个热门名词，房地产行业的迅速发展，房价的大幅度增长，引起了整个社会的关注和重视，在一片争论声中，一批极具实力的房地产集团公司成长了起来，并且还在不断扩张发展。 随着房地产集团公司的快速成长，多区域、多项目操作成为了房地产集团公司发展的必由之路，由于不同区域、不同地段的土地价格、建材价格、政府取费标准、人力成本、地质条件不尽相同，从而导致不同的房地产开发项目的成本和销售价格存在很大的差异，同时由于政府税收等原因，房地产项目开发绝大部分需要在项目所在地注册企业，因此随着房地产集团公司的发展，下属控股企业将越来越多，管理难度越来越大，为企业的发展带来了一系列的问题，其中很重要的一点就是实行全面预算管理异常困难，预算制定不合理、监控不得力困绕着越来越多的房地产企业，事实证明，是否能有效推行全面预算管理是影响我国房地产集团公司经营成败的关键因素之一。 由于房地产属于发展时间较短的新兴行业，房地产集团公司更是近几年才出现的产物，有着很强的特殊性，所以房地产集团公司实行全面预算管理需要在全面预算管理理论的基础上结合房地产行业自身特点在进行具体分析。 本文主要通过分析房地产行业特征、房地产集团公司特点、房地产集团公司全面预算管理的普遍性问题，在整理前人全面预算管理相关理论文献的基础上，提出了适应我国房地产集团公司现阶段的全面预算管理体系，共分为六个部分： 第一章引言---对本文的研究背景、目的及意义进行简要的阐述，并对本文的研究思路和整体框架结构进行总体描述。 第二章相关理论回顾---概述全面预算管理及全面预算管理体系的概念及相关研究成果。 第三章我国房地产集团公司的全面预算管理---对房地产集团公司的特征进行论述，并通过分析我国房地产集团公司全面预算管理的现状，提出了我国房地产集团公司全面预算管理中存在的普遍性问题。 第四章房地产集团公司全面预算管理体系的构建---本文的重点章节，主要是在前面章节分析的基础上，详细论述我国房地产集团公司应该如何构建符合行业和自身特点的全面预算管理体系，从全面预算管理的控制体系和组织体系两个方面结合房地产集团公司的特点提出具体措施。 第五章天津创融集团全面预算管理---通过分析天津创融集团全面预算管理体系的特点，结合第四章的理论分析，指出其在全面预算管理中的问题，并提出改进措施。 第六章结论---对全文进行总结分析。 本文认为，我国房地产集团公司应该从企业战略出发，确定预算目标，采取上下结合的预算编制作业流程，在传统的预算编制以年度为周期基础上进行适当改进，增加项目开发周期的预算、季度、月度甚至到周的预算，加强部门之间的协作机制和现金流管理，并形成与预算编制流程和方法相匹配的组织管理模式，建立健全预算管理制度，形成预算管理体系使全面预算管理真正做到有据可依、制定合理、流程清晰、权责明确、运行高效
英文摘要：	Abstract Since 2003, real estate has became a hot term in the society. The rapid development of real estate and the great increase in house price have drawn much attention and concern from all over the society. Amid controversy, a bunch of powerful real estate group companies have grown up and are continually expanding and developing. With the rapid development of real estate group companies, multi-regional and multi-project operation has been the necessary way for the further development of real estate group companies. Due to the different districts and locations’ different land prices, building materials prices, local governmental standards of charges, labor costs, and geological conditions, there is considerable discrepancies in the cost and sales price of different real estate development projects. Meanwhile, due to governmental taxes and other reasons, there has to be a company registered in the location of the project. Therefore, with the development of real estate group companies, and the increasing number of their subordinate share-controlled companies, the management is becoming more difficult. A series of problems with the companies’ development also emerge. Among them, an important one is the extreme difficulty in comprehensive budgeting management. More and more real estate companies are in the trouble of unreasonable budgeting and inefficient supervision. Facts have proved that the implement of comprehensive budgeting management is one of the crucial factors for the success of real estate group companies in China. Real estate is a new industry that has not been developing for quite a long time. Real estate group companies did not exist until recent years. With their special features, real estate group companies need to combine comprehensive budgeting management theory with the industry’s particular features. The paper examines the features of the real estate industry and real estate group companies as well as the common issues with the comprehensive budgeting management of real estate group companies. Based on relevant theoretical references and documents on comprehensive budgeting management, the paper comes up with a comprehensive budgeting management system for the current status of China’s real estate group companies. The paper consists of six parts: Part one is introduction, a brief presentation of the research background, purpose and meaning of the paper, and a general description of the paper’s study logic and overall construction. Part two is review of relevant theories, including comprehensive budgeting management, the concept of comprehensive budgeting management system and related study findings. Part three is about comprehensive budgeting management for real estate group companies,dealing with the features of the industry and the group companies, examing the current situation of China’s real estate comprehensive budgeting management, and bringing up the common issues with the comprehensive budgeting management in China’s real estate group companies. Part four is about the construction of comprehensive budgeting management system for real estate group companies, which is the key part of the paper. Based on the previous parts, this part argues in details how China’s real estate group companies should establish a comprehensive budgeting management system in accordance with the features of the industry and the companies themselves. The specific measures are provided, combining the companies’ features with two aspects. The two aspects include establishment of budgeting management organization system and control system. Part five is the case study of comprehensive budgeting management in Tianjin Chuangrong Group Company. Through analysis of the features of the comprehensive budgeting management system of this company, its problems with its comprehensive budgeting management are examined according to the theoretical analysis in part four, and measures for improvement are suggested. Part six is conclusion which summarizes and analyzes the paper on the whole. The paper argues that China’s real estate group companies should make their budgeting targets based on the company strategy, following a budgeting operation procedure that combines the higher and lower levels. They should make proper improvement by changing from merely the traditional annual budgetary planning to addional budgeting on a quarterly, monthly and even weekly basis. The system of coordination and cooperation between departments and the management of cash flow should be enhanced; an organization and management style should be formed to match the budgetary planning procedure and methods. A sound budgeting management system should be established, as this will enable the comprehensive budgeting management to be in accordance with reasonable basis, with clear procedures, well-defined rights and responsibilities, and efficient operation.
查看全文：	预览  下载(下载需要进行登录)