成都保障房建设财务管理问题及对策分析

发布时间：2018-04-11 06:28

本文选题：保障房 + 融资途径　；参考：《西南财经大学》2014年硕士论文

【摘要】：住房保障是我国一项十分重要的民生保障工程。国家在十二五规划纲要中提出要立足基本需求,构建不同层面的保障房,加大保障房供给,基本解决我国保障房供应不足的问题。由于区域发展的不平衡,西部地区的保障房建设任务更加繁重。成都作为西部地区的中心城市,保障房建设任重而道远。近年来,成都市政府响应国家号召,明确提出加快保障性安居工程等一系列政策。成都市住房保障中心是隶属于成都市城乡房产管理局的事业单位,作为成都市主要的保障房经营管理单位,目前管理着在建保障房项目近三十余个,涉及到廉租房、公共租赁住房、经济适用房、限价商品房等不同类型的保障房以及棚户区改造的部分工程。本论文就是以住保中心为研究主体。随着住保中心承建的保障房业务越来越多,涌现出的财务管理问题越来越繁多,涉及的财务核算也越来越复杂。笔者作为保障房建设的一名财务人员,结合所学理论,从工作实际出发,以成都为例,具体地探讨分析保障房建设财务管理中存在的若干问题,分析问题存在原因,然后提出相应的对策。本论文是围绕着成都市保障房建设的财务管理问题这个中心点展开的。财务管理问题的核心是确定保障房建设的财务管理目标,一切财务管理问题解决的方法都是围绕着保障房的财务管理目标展开的。文章的总体思路是先通过分析,得出保障房建设的财务管理目标是相关者利益最大化。为达到该财务管理目标,该从哪些方面采取措施,这些方面的现状及问题是什么。然后分析问题存在原因,最后提出对策建议。具体地说,论文首先罗列成都保障房的分类及相关税收优惠,然后分析作为成都保障房建设的主要经营管理单位的成都市住房保障中心的财务管理目标是相关者利益最大化,接着阐述分析了哪些是保障房的相关者,他们的利益是什么。接着从资金来源、资金运营、财务核算、预算管理方面承述现状,提出目前的困境和问题,然后分析了以上问题存在的原因。最后结合作者的工作经验,提出了对策建议。关于融资管理方面的困境,建议通过加快销售回款、扩宽融资渠道、建立担保抵押体系等措施来突破。关于资金运营方面问题的建议是加强资金监管、合理归集资金、及按资金使用计划发放贷款。为了给财务管理者提供准确的信息,保障房的财务核算必须准确,因此本文根据保障房房源来源的三个途径分流程举实例讲述了成本核算和销售核算的过程,并建议使用事业单位会计制度核算更加准确。本文的一个重要部分是讲保障房的预算,主要是讲要进行全面预算,且推行“四维一体”的预算监督考评体系提高预算水平。本文的主要贡献是讲述如何突破保障房建设的融资困境、如何巧妙地运营资金达到资金平衡以及怎样准确地选取财务核算制度进行财务核算以达到为财务管理提供准确信息的目的、如何编制全面的资金预算以达到降低资金成本的目的。
[Abstract]:Housing security in China is a very important project. The National People's livelihood security proposed should be based on the basic needs in the 12th Five-Year plan, construction of different levels of low-income housing, increase the supply of low-income housing, the basic solution of China's low-income housing supply shortage problem. Due to the imbalance of regional development, the western region of the low-income housing construction tasks more heavy. Chengdu as the center of the city in the western region, low-income housing construction go15. In recent years, the Chengdu municipal government in response to the national call, clearly accelerate the protection of housing projects and a series of policies. Chengdu city housing security center is an institution affiliated to Chengdu city urban and rural real estate management bureau, Chengdu city as the main guarantee housing management units, currently manages in the construction of low-income housing projects nearly 30, related to the low rent housing, public rental housing, affordable housing, commercial housing prices in different categories The type of low-income housing and shantytowns project. Part of this paper is to live in security center as the research subject. With Paul center construction of low-income housing business more and more, the emergence of financial management issues more and more various, involving financial accounting is becoming more and more complex. As a financial officer of low-income housing construction with the theory, starting from the practice, taking Chengdu as an example, detailed analysis and Discussion on several problems of financial management in the construction of housing security, reason analysis, and put forward the corresponding countermeasures.
This paper is the problem of financial management around Chengdu City low-income housing construction started. The center core of the financial management problem is to determine the construction of low-income housing financial management objectives, methods to solve all the problems in financial management are all around the goal of financial management of low-income housing exhibition. The general idea of this article is through analysis the low-income housing construction, financial management goal is maximizing the interests of stakeholders. In order to achieve the goal of financial management, the measures taken from what, what is the current situation and problems in these areas. And then analyzes the existing problems, finally puts forward some countermeasures and suggestions. Specifically, the classification and the relevant preferential tax firstly listed in Chengdu security the real, then analysis as the main management units of Chengdu low-income housing construction of Chengdu city housing security center financial management goal is to maximize the interests of stakeholders, Then the paper analyzes what is related to low-income housing, what they are interested in. Then, from the source of funds, capital operation, financial accounting, budget management for the current situation, put forward the current difficulties and problems, and then analyze the reasons for the existence of the above problems. Finally, combined with the author's work experience, puts forward some countermeasures and suggestions. About the financing management difficulties, suggestions by accelerating Xiaoshouhuikuan, widening financing channels, the establishment of mortgage guarantee system and other measures to break through the capital operation problems. A suggestion is to strengthen supervision of funds, funds reasonably, and according to the planned use of funds and loans. In order to provide accurate information to financial management, financial accounting of low-income housing must be accurate, so according to the three ways of low-income housing listings from the example about the diversion process cost accounting and sales accounting, and recommended the use of. Accounting system is more accurate. An important part of this paper is to talk about the budget of affordable housing, mainly about comprehensive budget, and the implementation of a four-dimensional integrated budget supervision and evaluation system, so as to raise the budget level.
The main contribution of this paper is about how to break the financing difficulties of low-income housing construction, how to skillfully operating funds to fund balance and how to select the financial accounting system and accurate financial accounting to provide accurate information for the purpose of financial management, how to establish comprehensive budget in order to reduce the cost of capital.

【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.233.42

【参考文献】