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论文编号：	9782
作者编号：	2120152859
上传时间：	2017/12/11 10:56:22
中文题目：	SJ上市房地产公司财务费用管控研究
英文题目：	Research on Financial Cost Control of the SJ Listed Real Estate Company
指导老师：	郝臣
中文关键字：	SJ上市公司；房地产企业；财务费用；管控
英文关键字：	SJ listed company; Real estate business; Financial expenses; Control
中文摘要：	当前我国经济正处于转型期，为了促进合理开发利用土地资源，积极响应中央“去库存”的号召，各地土地供给总量逐渐缩减，房地产企业取得土地需要付出更多的资金成本。2016年初以来，全国各地“地王”频出，从南到北全国房地产企业争相拿地，新房及二手房房产交易量亦激增，之前一向稳健的本市房地产市场也随之爆发式增长。房地产市场建设周期长，投资到回款间隔时间跨度大，应该清醒的认识到当前的环境有可能变化，未来的政策变化影响未知。因此，财务费用占总成本比较高的房地产企业尤其应该改善资金状况，匹配融资结构，优化组织架构及人员配置，提高闲置资金利用率，及时规避各项风险。 本文以SJ上市房地产公司为例，该企业为天津市本地企业，在各区县都有完工及在建工程项目。为全面分析解决该公司财务费用占比过高情况，本文在阐述财务费用构成及编制情况后，从整体市场环境及政府政策是否适应、公司预算编制及整体战略是否合理、闲置资金是否有效产生增益、融资方式是否单一、短期贷款是否占比过高等入手。针对上市公司房地产企业特点，对整体经营环境原因、融资结构匹配原因、公司组织结构安排原因以及公司自身管理原因等进行分析。结合融资结构基础理论，通过对政策及市场的近期趋势评估，最终提出针对SJ公司的降低财务风险建议。 因此在这一背景下，房地产企业如何应对新常态下的变化，控制各项成本费用，加强内部控制，从而提高上市公司市场竞争力成为越来越需关注的重点。采取改进融资结构、优化组织架构及人员配置、增加长期信贷比例、改善总体授信议价能力、合理利用闲置资金增加收益等措施来达到充分利用资金，降低企业风险及负担的目的。引导企业走可持续性发展之路，有利于其提高企业竞争力，增加市盈率，为社会增加价值。
英文摘要：	At present, China's economy is in transition, in order to promote the rational development and utilization of land resources, positive response to the central "to inventory" call, the total amount of local land supply is gradually reduced, real estate companies to obtain land need to pay more capital costs. Since the beginning of 2016, all over the country " the king of land" frequency, from south to north national real estate enterprises competing to take land, new and second - hand housing real estate transaction volume also will surge, before the city has always been stable real estate market also will be explosive growth. Real estate market construction cycle is long, investment to the interval between the time span, it should be soberly aware that the current environment is likely to change, future policy changes are unknown. Therefore, financial costs accounted for the relatively high total cost of real estate enterprises should especially improve the financial situation, match financing structure, optimize your organizational structure and staffing, improve idle capital utilization, timely to avoid the risks. This article to the SJ listed real estate company as an example, the enterprise is a local enterprise in Tianjin , in the districts and counties have completed and under construction projects. For a comprehensive analysis to solve the company's financial costs accounted for too high, this paper describes the composition of the financial costs and the preparation of the situation, from the overall market environment and whether the government policy to adapt, whether the company's budget and the overall strategy are reasonable, whether the idle funds are effective in generating gains, whether the financing method is single, short-term loans are accounted for too high to start. For the characteristics of listed companies real estate business, the reasons for the overall business environment, the reason for the matching of financing structure, the reasons for the organization of the company and the reasons for the company's own management. Combined with the basic theory of financing structure, through the near future trend of policy and market assessment, and finally proposed for SJ company to reduce financial risk recommendations. So in this context, how real estate enterprises respond to new normal changes, control the cost of the cost, strengthen internal control, so as to improve the market competitiveness of listed companies become more and more attention. To improve the financing structure, optimize your organizational structure and staffing, increase the proportion of long-term credit, improve the overall credit bargaining power, rational use of idle funds to increase revenue and other measures to achieve full use of funds, reduce the risk and burden of business purposes. Guide enterprises to take the road of sustainable development, is conducive to improving its competitiveness, increase the price-earnings ratio, add value to society.
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