房地产开发项目现金流管理研究

发布时间：2018-02-02 12:44

  本文关键词： 项目管理 房地产项目 现金流 现金流管理 房地产项目现金流管理　出处：《首都经济贸易大学》2013年硕士论文　论文类型：学位论文

【摘要】：房地产开发项目是房地产企业的投资目标和利润来源，也是企业现金流产生和发展的源头，是企业财务管理最基本的核算单位。 房地产开发项目的全过程表面看起来是人们通过一定的知识和人力把土地和房屋结合起来产生出一种称为“不动产”的特殊产品的过程。实质上，是资本由货币—房地产—货币回笼并产生增值的一次循环周转的过程。 项目的现金流既是项目的起点，又是项目的终点，成为贯穿项目全过程的核心要素。项目的资金链在很大程度上决定着该项目的成败和投资者的盈亏。尤其在当前房地产行业“调控不放松”，“贷款再收紧”的大环境下，做好项目现金流的管理更是开发项目成功与否的关键。但是，由于房地产项目的全过程具有时间长、影响因素复杂、资金占用量大及阶段性明显等的特点，因此，其项目上的现金流也具有特殊的表现形式和运行规律。 本文通过研究项目及项目管理等理论知识，，分析房地产项目管理中存在的问题，以及研究企业现金流管理和房地产项目现金流管理的区别和联系等，拟以房地产开发项目的全过程为对象，以现金流管理信息系统的健全为先导，以现金流的预算和分析为手段，以相关图表、公式为工具，研究对房地产项目全过程中现金流的有效控制和管理，促进房地产开发项目的健康发展。
[Abstract]:Real estate development project is the source and source of profit for real estate enterprises. It is also the source of the emergence and development of cash flow and the most basic accounting unit of enterprise financial management.
The whole surface of a real estate development project seems to be people to land and housing combined to produce a process called "special products of real estate" by certain knowledge and human. In essence, is the capital of real estate by the monetary - currency and a revolving process of appreciation.
The project's cash flow is the starting point of the project, and the project is the end point, become the core elements throughout the whole project. The project of the capital chain determines the success or failure of the project and the investor's profit and loss to a great extent. Especially in the current real estate industry, the regulation does not relax "," loans to tighten the environment under the project cash flow management is the key to the development of the success of the project. However, because the whole process of real estate project has a long time, the impact of complex factors, a large amount of funds and other obvious stage characteristics, therefore, the project's cash flow also has a special form and operation rules.
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