JS房地产公司的现金流管理优化研究

发布时间：2018-01-28 12:06

本文关键词： 房地产企业现金流管理现金流管理组织体系现金流管理优化建议　出处：《郑州大学》2014年硕士论文　论文类型：学位论文

【摘要】：现金流管理是现代企业财务管理的核心,因为良性的现金流能够使企业正常运转,一旦现金流发生断裂,企业将陷入困境,更有甚者将面临倒闭的危险,所以加强现金流管理对企业生存和发展至关重要。房地产行业对资金的依赖程度远远大于其他行业,房地产行业作为我国国民经济中的支柱型产业,产业关联性强,资金需求量大,投放集中,投资周期长,资金周转率低,受国家经济政策影响大,经营风险比较大,大多数房地产企业除了自己投入巨资进行房地产开发外,还必须借助大量外部筹资来扩充资金的不足。国内房地产行业本身融资渠道狭窄,致使房地产开发企业将资金实力、资金管理、运作视为企业竞争力的重要组成部分,房地产现金流管理理应被摆在企业战略发展的高度上。本文首先介绍了现金流以及现金流管理在财务管理当中的重要性,分析了房地产现金流运行的特点。以JS公司为案例详细介绍了该公司现金流管理的现状以及存在的问题和原因分析,从公司经营和发展战略的角度针对JS公司存在的问题拟定相应的措施和策略。提出现金流管理是公司战略管理的一部分,必须把现金流管理提高到公司战略层面来做全局部署,遵循公司的战略发展进行现金流管理,并且现金流管理也要为公司的战略发展提供决策支持。拟建了现金流管理体系,建立了预算管理组织和预算管理制度,风险管理控制以及绩效考核评价等运行机制措施。希望能够通过对JS公司的分析,给其他的开发公司存在的问题带来一些具有实际意义的解决方案,或是能够有一些启发,对房地产公司管理和开发有更深更全面的认识,从而为公司开发项目的顺利进行打下一定的基础,为公司的现金流管理提供更多的方法。
[Abstract]:Cash flow management is the core of modern enterprise financial management, because the benign cash flow can make the enterprise normal operation, once the cash flow breaks, the enterprise will fall into difficulties, and even face the danger of bankruptcy. Therefore, it is very important to strengthen cash flow management for the survival and development of enterprises. The real estate industry is far more dependent on capital than other industries, the real estate industry as a pillar industry in our national economy. Strong industrial relevance, large demand for capital, concentrated investment, long investment cycle, low capital turnover rate, by the impact of national economic policies, the operation risk is relatively large. Most of the real estate enterprises in addition to their own huge investment in real estate development, but also rely on a large number of external financing to expand the lack of funds. Domestic real estate industry itself financing channels are narrow. As a result, real estate development enterprises regard capital strength, capital management and operation as an important part of the competitiveness of enterprises, and the management of real estate cash flow should be placed on the high level of the strategic development of enterprises. This paper first introduces the cash flow and the importance of cash flow management in financial management. This paper analyzes the characteristics of real estate cash flow operation. Taking JS company as a case, the paper introduces the current situation of cash flow management of JS company in detail, and analyzes the existing problems and reasons. From the point of view of company management and development strategy, this paper puts forward the corresponding measures and strategies for the problems existing in JS company, and points out that cash flow management is a part of the strategic management of the company. Cash flow management must be improved to the corporate strategy level to make overall deployment, in line with the strategic development of the company to carry out cash flow management. And cash flow management should also provide decision support for the strategic development of the company. The cash flow management system, budget management organization and budget management system are proposed. Risk management control and performance evaluation and other operational mechanism measures. I hope that through the analysis of JS company, I can bring some practical solutions to the problems existing in other development companies, or can have some inspiration. The management and development of real estate companies have a deeper and more comprehensive understanding, so as to lay a foundation for the smooth progress of the company's development projects, and provide more methods for the cash flow management of the company.
【学位授予单位】：郑州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.233.42

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