远住公司资金管理标准化研究

发布时间：2018-02-15 23:08

本文关键词： 房地产企业资金管理标准化　出处：《湖南大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着国家对房地产企业市场调控力度的加大和房地产市场竞争的加剧，房地产企业发展面临的压力和挑战越来越大。房地产行业是资金密集型行业，资金管理是财务管理的核心，房地产企业要实现长期的发展，就必须提高财务管理水平。目前我国房地产企业资金管理在资金预算、收支、审核及监控等方面都存在较大的问题。以往，由于房地产企业的利润丰厚，许多企业对此不予重视。在新的形势下，提高资金管理水平是一个亟待解决的问题。实施资金管理标准化有助于建立一个标准化的资金管理流程体系，有利于规范资金管理运行，控制财务风险，提升资金管理水平，提高资金的利用效率。因此，这一研究对于房地产企业的健康和可持续发展具有较大的现实意义。本文首先在总结国内外有关资金管理、标准化以及财务管理标准化的研究成果的基础上，阐述了资金管理模式，房地产企业资金管理的特点以及资金管理标准化与财务管理标准化的关系。然后，以远住公司为研究对象，针对远住公司的基本情况、组织结构情况，利用远住公司现金流量表以及现金存量、流量数据对远住公司资金管理现状进行了详细分析，并通过现状分析找出其在资金制度层面、预算、收支、审核、监控等方面存在的问题。我们发现，未建立资金管理标准化是各种资金问题存在的主要原因。最后，，本文从控制财务风险和提高资金效率的角度，试图为远住公司实施资金管理标准化，从资金制度层面到资金预算、资金收支、资金审核、资金监控具体业务层面进行标准化设立，希望通过标准化来达到提高资金管理精准度、拓展资金管理宽度的效果。
[Abstract]:With the increase of the regulation and control of the real estate market and the aggravation of the competition in the real estate market, the development of the real estate enterprises is facing more and more pressure and challenge. The real estate industry is a capital-intensive industry. Capital management is the core of financial management. Real estate enterprises must improve the level of financial management if they want to achieve long-term development. There are big problems in auditing and monitoring. In the past, because of the huge profits of real estate enterprises, many enterprises did not pay attention to this. In the new situation, To improve the level of fund management is an urgent problem to be solved. The implementation of standardization of fund management is helpful to establish a standardized fund management process system, to standardize the operation of fund management, to control financial risks, and to improve the level of fund management. Therefore, this study is of great practical significance to the healthy and sustainable development of real estate enterprises. On the basis of summarizing the research results of fund management, standardization and financial management standardization at home and abroad, this paper expounds the mode of fund management. The characteristics of capital management in real estate enterprises and the relationship between the standardization of capital management and the standardization of financial management. By using the cash flow statement and cash stock of remote living company, the paper analyzes the current situation of capital management of remote living company in detail, and finds out its fund system level, budget, income and expenditure, audit, etc. We find that the lack of standardization of fund management is the main reason for all kinds of fund problems. Finally, from the perspective of controlling financial risks and improving the efficiency of funds, Attempts to standardize the management of funds for remote living companies, from the level of fund system to fund budget, fund income and expenditure, fund audit, fund monitoring and control of the specific business level to standardize the establishment, We hope to improve the accuracy of fund management and expand the width of fund management through standardization.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.1;F299.233.4

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