L房地产公司的营运资金管理研究

发布时间：2018-07-08 19:37

本文选题：营运资金 + 房地产公司　；参考：《湘潭大学》2017年硕士论文

【摘要】：近几年我国城市化进程不断加快,房地产行业也持续快速发展,对促进我国国民经济发展起着不可替代的作用。据《2015中国统计年鉴》记载,2014年房地产行业对我国GDP直接贡献率约为6%。营运资金是公司持续经营的根本保障,更是公司赖以生存的生命线。房地产行业作为资金密集型行业,对营运资金管理提出了更高的要求,它贯穿于公司经营管理的各个过程,如何保障房地产营运资金能力是亟待解决的重大问题。本文首先系统的回顾了国内外关于营运资金内容与作用和营运资金管理绩效评价的文献,总结国内外学者关于营运资金管理的相关成果,为后文提供理论基础。对这些理论基础加以总结后,本论文以规范性研究与案例分析研究相结合的方法,选取L房地产公司的营运资金管理作为研究对象,结合当前公司面对的竞争环境对L房地产公司的营运资金管理现状进行了深入细致的剖析,找出L房地产公司营运资金管理中存在着营运周期过长、营运资金运营低效、偿债能力不足和流动资产结构不合理等问题;然后分别从内部、外部分析问题产生的原因,其中内部原因包括公司营运资金管理弱化、监管力度不足、筹资方式不通畅和存货性质特殊等;而外部原因是从国家对房地产的调控政策不断调整、房地产发展竞争激烈两方面分析。文章最后结合L房地产公司的实际背景提出加大营运资金管理投入力度,缩短运营周期;强化营运资金管理意识,加强上下游企业的价值链管理;增强公司偿债能力,优化债务结构;优化资产结构,创新销售模式等对策。本文提出了提高公司的经营管理水平,建立与竞争环境相适应的营运资金管理新方法。这才是努力提升营运资金管理绩效、获得公司竞争力的途径之一。
[Abstract]:In recent years, the process of urbanization in China has been speeding up, and the real estate industry has also been developing rapidly, which plays an irreplaceable role in promoting the development of our national economy. According to the 2015 China Statistical Yearbook, the direct contribution rate of the real estate industry to China's GDP in 2014 is about 6%. Working capital is the fundamental guarantee of the company's continuous operation, but also the lifeline of the company's survival. As a capital-intensive industry, the real estate industry puts forward higher requirements for the management of working capital, which runs through the various processes of company management. How to ensure the working capital capacity of real estate is an important problem to be solved urgently. First of all, this paper systematically reviews the domestic and foreign literature on the contents and functions of working capital and the performance evaluation of working capital management, summarizes the relevant achievements of domestic and foreign scholars on working capital management, and provides a theoretical basis for the following articles. After summing up these theoretical bases, this paper chooses the working capital management of L real estate company as the object of study by combining normative research with case study. Combined with the competitive environment faced by the company at present, this paper makes a thorough and detailed analysis on the current situation of working capital management of L real estate company, and finds out that the operating period of working capital management of L real estate company is too long and the working capital operation is inefficient. Problems such as insufficient solvency and unreasonable structure of current assets are analyzed respectively from the internal and external aspects, including the weakening of the management of the company's working capital, inadequate supervision, and so on. The way of raising funds is not smooth and the nature of inventory is special, while the external reasons are analyzed from two aspects of the adjustment and control policy of the state to the real estate and the fierce competition of the development of the real estate. Finally, combining with the actual background of L real estate company, the paper puts forward to increase the investment of working capital management, shorten the operation period, strengthen the consciousness of working capital management, strengthen the value chain management of upstream and downstream enterprises, and strengthen the company's solvency. Optimize debt structure; optimize asset structure; innovate sales model and other countermeasures. This paper puts forward a new method of working capital management to improve the management level of the company and to adapt to the competitive environment. This is one of the ways to improve the performance of working capital management and gain the competitiveness of the company.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F299.233.42

【参考文献】