XH房地产公司现金流管理研究

发布时间：2018-01-18 09:24

本文关键词：XH房地产公司现金流管理研究　出处：《沈阳工业大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着市场经济的不断发展和完善,我国企业已步入了新的发展阶段。一方面,市场竞争给企业提出了更高的管理要求;另一方面,企业若要在竞争中胜出就需要资金的支持。房地产行业作为我国经济发展的重要行业之一,对资金的集中度与依赖性远胜于其它行业。如果房地产企业不能保持现金流顺畅,很容易因遭遇现金流缺口,或因过度扩张造成的现金供给缺失等原因造成现金流断链。既然现金流对房地产企业有着如此重要的作用,因此,有必要对房地产企业的现金流管理进行深入研究。本文首先对现金流管理的相关理论基础进行了简单阐述,包括现金流的含义及性质、现金流管理的概念、作用及意义等等。同时,还介绍了现金流管理的具体内容,包括现金流的流程管理、流量管理、流速管理、风险管理等。然后从XH房地产公司现金流管理的现状入手,通过对XH现金流管理现状从静态层面(即流程)和动态层面(即流量、流速)分析,发现其在现金流管理方面存在很多不足。因此,有针对性地为XH房地产公司制定相应的改进对策来解决这些问题。现金流管理的改进对策包括现金流管理组织的设置,现金流预算管理的优化,现金流运营管理的优化,现金流流速管理的优化以及针对现金流风险构建的现金流风险识别机制这五个方面内容。现金流管理组织的设置主要是确定现金流的管理组织层级及各层级应该负有的职责;现金流预算管理主要是对企业预期的财务经营状况等进行规划和计划;现金流流速管理主要是从要素角度和渠道角度对现金流进行优化分析;现金流运营管理和现金流风险管理主要是确保现金流的均衡及安全。本文通过对XH房地产公司现金流管理提出了优化对策,有针对性的遏制和规避了现金流发生危险的可能,对于其他房地产企业同样也具有积极的参考意义。
[Abstract]:With the continuous development and perfection of market economy, Chinese enterprises have entered a new stage of development. On the one hand, market competition has put forward higher management requirements for enterprises; On the other hand, if enterprises want to win in the competition, they need the support of capital. The real estate industry is one of the important industries in the economic development of our country. The concentration and dependence on capital is much greater than in other industries. If real estate companies can not keep their cash flow smooth, it is easy to run into a cash flow gap. Or because of excessive expansion of the lack of cash supply and other reasons resulting in cash flow broken chain. Since cash flow has such an important role in real estate enterprises, so. It is necessary to study the cash flow management of real estate enterprises. Firstly, this paper briefly describes the theoretical basis of cash flow management, including the meaning and nature of cash flow, the concept of cash flow management. At the same time, it also introduces the specific content of cash flow management, including the flow management of cash flow, flow management, flow rate management. Risk management. Then from the XH real estate company cash flow management status quo, through XH cash flow management status from the static level (that is, the process) and the dynamic level (that is, flow, flow) analysis. It is found that there are many deficiencies in cash flow management. Make corresponding improvement countermeasures for XH real estate company to solve these problems. The improvement countermeasures of cash flow management include the setting of cash flow management organization and the optimization of cash flow budget management. Optimization of cash flow management. The optimization of cash flow flow rate management and the cash flow risk identification mechanism for cash flow risk. The establishment of cash flow management organization is mainly to determine the level of cash flow management organization and each level should be. (B) the responsibilities assigned to it; The budget management of cash flow is mainly to plan and plan the expected financial situation of the enterprise. Cash flow rate management is mainly from the perspective of factors and channels to optimize the cash flow. Cash flow operation management and cash flow risk management are mainly to ensure the balance and safety of cash flow. It also has positive reference significance for other real estate enterprises.
【学位授予单位】：沈阳工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F299.233.42

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