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论文编号：	4407
作者编号：	2220100525
上传时间：	2012/6/8 10:59:24
中文题目：	基于合同管理的房地产项目资金预算控制研究
英文题目：	Research on Fund Budget Control of Real Estate Development Project on The Basis of Contract Management
指导老师：	程新生
中文关键字：	合同管理;项目资金预算;房地产项目
英文关键字：	Contract Management;Project Fund Budget;Real Estate Development Project
中文摘要：	资金是房地产建设项目的命脉，其供应和使用效率高低直接决定项目的成败，因而，对资金的合理管控成为项目开发企业做好内部控制的关键,也是项目成功建设的关键，特别是在当前银根紧缩的宏观经济背景下，资金控制对项目开发企业的核心意义也被加倍放大。而要做到合理管控资金，建设项目必须要有科学、准确、可行的资金预算制度作保障。预算的制定基础是制约其科学性、准确性、可行性的关键因素。建设项目以合同为主要约束和控制手段，因为合同对缔约双方在质量、工期、付款上作出双方认可的公正约束，缔约双方都须按照合同规定履行自身义务，并主张自身权利。合同对建设项目的核心作用，决定了要做好项目管理，首要的是做好合同管理，以合同的合理签订和正确履行推动工程的进行。从价值的角度来说，好的合同管理最基本的应该可以做到：合同签订时，对付款条款作出准确全面的规定；合同执行时，严格按照合同约定审查付款条件是否具备，组织、收集工程按约定进行并可以付款的证明文件，一旦证据充分即履行付款义务。从这个角度看，施工合同管理应该成为建设项目资金预算管理的基础和支持，它将为资金预算的制定和执行提供科学且可执行的依据。因此，以合同管理为基础进行建设项目预算管理，在资金预算的制定和执行中充分运用合同管理成果，将可以提高资金预算的科学性、准确性和可行性，是做好资金预算的一条行之有效的途径。本文沿着这一途径展开研究探讨。首先从理论上分析项目资金预算与合同管理二者分别对企业的重要性，并解析了合同管理对项目资金预算的基础作用，和以合同管理为基础的项目资金预算的产生背景和特点，进而以B公司资金预算制度为例进行分析，在对B公司当前资金预算制度的状况进行阐述后，挖掘存在问题及其中原因所在，并结合公司实际，提出解决方案：B公司首先应加强合同管理工作，在合同管理的基础上，对当前资金预算制度进行完善。完善措施包括：与合同策划体系相对应地设计资金预算体系的分级构成、以分期合同计划和施工进度证明文件为依据制定分期资金预算、由合同管理部门负责预算的制定和发布，从这些方面，在对B公司预算制度设计完善对策的过程中，阐明基于合同管理的项目资金预算的实施要点；另外，针对B公司案例本身，本文还从其预算制度的流程设计、考核制度两个方面，对B公司现有制度作出完善，这两方面也是本文所讨论的核心——基于合同管理的资金预算制度有效实施的保障。总的来说，本研究的根本目标在于，在现有的理论和实务研究的基础之上，尝试在进行理论解析和解决案例公司面临问题的过程中，初步构建一个适用于建设工程项目的，基于合同管理的建设工程项目资金预算制度框架。
英文摘要：	Fund is the lifeblood of a construction project. So the effective control of fund become the key to improve inner control of the real estate developer. Especially in contemporary tight economic environment , the importance of fund control for the developer company is highly emphasized . In order to control fund better , there should be a scientific , accurate and feasible fund budget system inner developer company. Contract is the main way to restrain and control two sides signing the contract, the developer and the construction conductor in a construction contract. Because in contract ,there are fair normative items recognized by both sides about the quality, time limit, and payment. So contract management is the priority in project management. In value angle, contract management could provide basis and proof for payment. Because qualified contract management should guarantee : payment items in contract are clear and definite in signing process, and only when all the paying requirements are fulfilled could payment occur in carrying-out process. Therefore, implementing fund budget management on the basis of contract management , the developer could manage fund budget and then the fund better because the scientificalness , accuracy and feasibility of its fund budget are all improved . According to this theory , this thesis talk about a fund budget system on the basis of contract management . It’s divided into two parts: the theory analysis and the case analysis . In the first part of theory analysis, the importance of fund budget and contract management for a developer company are emphasized respectively , then contract management’s basic function for fund budget is explained . Furthermore , in the second part of case analysis ,company B is discussed as an example .The case discussion includes : Firstly, company B’s current budget system is introduced , secondly, its intrinsic problem and relevant reason is analyzed, thirdly, the improving measures are designed . In principle , company B should improve its contract management first of all , then concentrate to making its current fund budget system better on ground of reasonable contract management , such as ,bettering the fund system composition according to contract plan system composition, drafting fund budget against contract management result , laying down and issuing fund budget by the contract management department, improving its budget relevant procedure and introducing budget performance appraisal . By talking about these theories and case, this thesis is aimed at raising a fund budget system framework suitable to construction projects based on contract management , then try to find a reasonable way to solve present fund budget intrinsic problem of construction project.
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