地方民营房地产企业现金流控制体系研究

发布时间：2018-06-11 15:08

本文选题：地方民营房地产企业 + 现金流　；参考：《西安建筑科技大学》2014年硕士论文

【摘要】：2012年以来，房地产市场继续受到调控，抑制投机投资需求的“限购、限贷、限价”等基本政策未出现松动，但也未有新政策出台。央行银根紧缩无异于扼住了目前我国房地产企业的主动脉，对地方民营房地产企业的影响尤甚。如何在目前市场环境背景下生存，同时保持竞争力，“苦练内功”就成为各个民营房地产企业极其关注的问题。在外来融资困难的情况下，从企业自身出发防范和控制财务风险，站在现金流视角来审视企业运行，企业应构建科学的现金流控制体系，使企业得以健康和可持续发展。本文以地方民营房地产企业为研究对象，结合流程控制、控制标准和现金流控制的相关理论，，研究并设计适合地方民营房地产企业的现金流控制体系。为保障现金流控制体系能有效实施，根据设计的指导思想和原则，从房地产“单个项目”最基本现金流程抓起，提出并构建一套有效的管理组织。在控制体系设计框架内，以现金流量表为设计依据，从经营活动、投资活动、筹资活动三个方面进行项目分类，分析并设计控制指标，与行业领先企业“万科”的指标计算值和行业平均的指标值进行比较，确立适合于地方民营房地产企业的控制目标。汇集财务管理业务现状和财务信息，计算并分析差异，采取连续周期内动态滚动控制的方法，纠偏、反馈控制。经过对X房地产企业D区项目的实证研究，检验了现金流控制体系的功能，能够发现企业在现金运行流程中的问题，对照设计依据，使企业能有的放矢，定位问题关键所在。企业对现金流控制有了一定的指标标准，科学化、数据化的控制指标使企业现金流控制有了着眼点，现金流控制体系能在实际生产活动中应用实施。
[Abstract]:Since 2012, the real estate market has continued to be regulated, restraining speculative investment demand "limited purchase, limit lending, price limit" and other basic policies have not been relaxed, but no new policy. The monetary tightening of the central bank is tantamount to choking the aorta of Chinese real estate enterprises, especially to the local private real estate enterprises. How to survive under the background of current market environment and keep competitive at the same time, "practicing the internal work" has become an extremely concerned problem for the private real estate enterprises. In the difficult situation of external financing, the enterprise should establish a scientific cash flow control system to prevent and control the financial risk from the perspective of cash flow, and examine the operation of the enterprise from the perspective of cash flow. In this paper, the local private real estate enterprises as the research object, combined with the flow control, control standards and cash flow control theory, Study and design the cash flow control system suitable for local private real estate enterprises. In order to ensure the cash flow control system can be implemented effectively, according to the guiding ideology and principle of the design, starting from the most basic cash flow of real estate "single project", a set of effective management organization is put forward and constructed. On the basis of cash flow statement, the project is classified from three aspects: management activity, investment activity and financing activity, and the control index is analyzed and designed in the framework of control system design. Comparing with the index calculation value of Vanke and the average index value of industry, the control target suitable for local private real estate enterprises is established. Collect the present situation and financial information of financial management business, calculate and analyze the difference, adopt the method of dynamic rolling control in continuous cycle, correct deviation, feedback control. The function of cash flow control system is tested and the problems in the cash flow can be found. The design basis is compared so that the enterprise can be targeted and the key problem is located. The enterprise has certain index standard to the cash flow control. The scientific and data control index makes the cash flow control of the enterprise have the starting point. The cash flow control system can be applied in the actual production activities.
【学位授予单位】：西安建筑科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.233.42

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