津滨发展公司现金流管理研究
发布时间：2019-04-24 17:06
【摘要】：房地产行业作为关系民生的重要产业，是我国的经济发展的支柱行业，其发展会直接影响到上下游的多个行业。在众多行业中，房地产行业是资金密集型产业之一，对资金的需求量非常大、依赖程度较高、资金占用时间长，而且房地产行业受国家宏观经济政策的影响非常大，因此做好房地产公司的现金流管理，应对房地产公司面临的现金流短缺的风险显得十分重要。尤其对津滨发展公司这样的小规模房地产公司进行现金流管理研究无疑有着很大现实意义。 本文以国内外现金流量管理的理论为依据，首先从津滨发展公司的财务状况入手，结合房地产行业的自身特点建立恰当的财务指标，通过对该公司近三年的财务数据的变化趋势分析以及与房地产行业优秀企业万科、保利的对比分析，借助大量图表，具体揭示了津滨发展公司的现金流量结构状况、现金的安全性状况及盈利质量状况，得出津滨发展公司现金流管理中存在的问题，并针对津滨发展公司存在的问题提出相应的几点建议，改善其现金流管理存在的问题，避免出现资金链断裂，无力偿还到期债务等情形。旨在为其他企业进行风险管理提供借鉴。 本文共分为四部分，各部分的主要内容如下： 第一，，绪论部分。主要阐述了本文的研究背景及意义、文献综述、研究方法等内容。 第二，理论分析及现状分析。首先介绍了房地产公司现金流管理的相关概念，然后从津滨发展的认识出发，针对津滨发展历年的财务报表，通过财务指标分析，从现金流量的结构分析，现金的安全性分析，盈利质量分析几个角度入手，对财务数据进行纵向和横向对比，具体揭示津滨发展的现金流管理及控制。 第三，津滨发展现金流管理存在的问题及原因分析 第四，针对问题提出解决方案。
[Abstract]:As an important industry related to the people's livelihood, the real estate industry is the pillar industry of our country's economic development, and its development will directly affect many industries in the upper and lower reaches. In many industries, the real estate industry is one of the capital-intensive industries, the demand for capital is very large, the degree of dependence is high, the capital occupation time is long, and the real estate industry is greatly influenced by the national macro-economic policy. Therefore, it is very important to manage the cash flow of the real estate company and deal with the risk of cash flow shortage faced by the real estate company. Especially for the small-scale real estate companies such as Jinbin Development Company, cash flow management research is undoubtedly of great practical significance. Based on the theory of cash flow management at home and abroad, this paper starts with the financial situation of Jinbin Development Company and establishes the appropriate financial index according to the characteristics of the real estate industry. By analyzing the change trend of the company's financial data in the past three years and comparing it with Vanke and Poly in the real estate industry, with the help of a large number of charts, the paper concretely reveals the cash flow structure of Jinbin Development Company. In order to improve the cash flow management of Jinbin Development Company, the problems in cash flow management of Jinbin Development Company are obtained, and some corresponding suggestions are put forward to improve the cash flow management of Jinbin Development Company. Avoid capital chain break, unable to pay down the debt and so on. The purpose of this paper is to provide reference for other enterprises to carry out risk management. This paper is divided into four parts, the main contents of each part are as follows: first, the introduction part. This paper mainly describes the research background and significance, literature review, research methods and so on. Second, theoretical analysis and current situation analysis. This paper first introduces the related concepts of cash flow management of real estate company, then from the understanding of Jinbin development, aiming at the financial statements of Jinbin development years, through the financial index analysis, from the cash flow structure analysis, the cash security analysis, The profit quality analysis starts from several angles, carries on the vertical and horizontal comparison to the financial data, concretely reveals the cash flow management and control of Jinbin development. Third, Jinbin development cash flow management problems and reasons analysis fourth, to solve the problem.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.1;F299.233.4
本文编号：2464624
[Abstract]:As an important industry related to the people's livelihood, the real estate industry is the pillar industry of our country's economic development, and its development will directly affect many industries in the upper and lower reaches. In many industries, the real estate industry is one of the capital-intensive industries, the demand for capital is very large, the degree of dependence is high, the capital occupation time is long, and the real estate industry is greatly influenced by the national macro-economic policy. Therefore, it is very important to manage the cash flow of the real estate company and deal with the risk of cash flow shortage faced by the real estate company. Especially for the small-scale real estate companies such as Jinbin Development Company, cash flow management research is undoubtedly of great practical significance. Based on the theory of cash flow management at home and abroad, this paper starts with the financial situation of Jinbin Development Company and establishes the appropriate financial index according to the characteristics of the real estate industry. By analyzing the change trend of the company's financial data in the past three years and comparing it with Vanke and Poly in the real estate industry, with the help of a large number of charts, the paper concretely reveals the cash flow structure of Jinbin Development Company. In order to improve the cash flow management of Jinbin Development Company, the problems in cash flow management of Jinbin Development Company are obtained, and some corresponding suggestions are put forward to improve the cash flow management of Jinbin Development Company. Avoid capital chain break, unable to pay down the debt and so on. The purpose of this paper is to provide reference for other enterprises to carry out risk management. This paper is divided into four parts, the main contents of each part are as follows: first, the introduction part. This paper mainly describes the research background and significance, literature review, research methods and so on. Second, theoretical analysis and current situation analysis. This paper first introduces the related concepts of cash flow management of real estate company, then from the understanding of Jinbin development, aiming at the financial statements of Jinbin development years, through the financial index analysis, from the cash flow structure analysis, the cash security analysis, The profit quality analysis starts from several angles, carries on the vertical and horizontal comparison to the financial data, concretely reveals the cash flow management and control of Jinbin development. Third, Jinbin development cash flow management problems and reasons analysis fourth, to solve the problem.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.1;F299.233.4
【参考文献】
相关期刊论文 前10条
1 张哲;;做好企业现金流量管理的几项措施[J];企业研究;2010年11期
2 李姝娟;;中小企业现金流管理的问题及对策研究[J];商业会计;2012年14期
3 薛红;周书灵;卓敏;;基于风险分析的房地产投资决策阶段的成本控制[J];宿州学院学报;2010年12期
4 郭宏炜;;房地产企业现金流风险管理问题[J];现代商业;2012年11期
5 柏艳;;浅析现金流量管理[J];现代经济信息;2010年04期
6 王伟;;浅谈现金流量管理问题及对策[J];中国集体经济;2009年19期
7 陈玉珍;;探讨现阶段大中型房地产企业现金流管理[J];中国集体经济;2012年09期
8 陈骏;;中小企业现金流管理存在的问题及对策研究[J];中小企业管理与科技(下旬刊);2012年08期
9 卢贝;;刍议房地产企业现金流的管理[J];新会计;2012年12期
10 胡艳梅;;对宏观环境下房地产价格回归的探讨[J];行政事业资产与财务;2011年08期
本文编号：2464624
本文链接：https://www.wllwen.com/jingjilunwen/fangdichanjingjilunwen/2464624.html
