保利地产财务战略研究

发布时间：2018-10-04 19:26

【摘要】：作为我国支柱型产业，房地产行业的发展对我国经济有重要影响。房地产是资金密集型行业，其发展的关键在于能否高效的筹集与使用资本，即能否制定并实施正确的财务战略。随着我国经济的不断发展与改革，更要求房地产企业的财务管理活动要有长远的、全局的战略思维。近年来，我国政府采用货币政策、财政政策等宏观手段对房地产行业进行了严苛的宏观调控，致使房地产行业外部金融环境变差，外部市场环境不确定性增强，更使很多中小型房地产企业由于资金链断裂而倒闭。在行业背景与政策背景的双重压力下，房地产企业更应该侧重对财务战略的分析，使其能够更适应环境的要求，实现企业的可持续发展。本文选取具有代表性的房地产企业——保利地产作为研究对象，希望通过对保利地产财务战略的分析，为保利地产的未来发展提供财务依据，并为中小型房地产企业财务战略的制定与实施提供借鉴。本文首先通过关键因素分析、比率分析等方法对保利地产财务战略现状进行分析，，发现其存在的问题，并提出改进的必要性。随后，本文对保利地产内外部环境进行分析，并结合保利地产环境中存在的机会、威胁、优势、劣势对保利地产财务战略进行改进。最后，本文从提高财务战略意识、调整集团组织结构、完善集团信息建设、完善集团内部控制、完善财务战略考核标准等五个方面提出保利地产财务战略改进方案的实施保障。
[Abstract]:As a pillar industry in China, the development of real estate industry has an important impact on our economy. Real estate is a capital-intensive industry. The key to its development is whether to raise and use capital efficiently, that is, to formulate and implement the correct financial strategy. With the continuous development and reform of our country's economy, the financial management activities of real estate enterprises should have long-term and overall strategic thinking. In recent years, the government of our country has adopted the macroscopical measures such as monetary policy and fiscal policy to control the real estate industry, which makes the external financial environment of the real estate industry worse and the uncertainty of the external market environment more uncertain. Many small and medium-sized real estate enterprises due to the breakage of capital chain closure. Under the double pressure of industry background and policy background, real estate enterprises should pay more attention to the analysis of financial strategy so that they can adapt to the requirements of the environment and realize the sustainable development of the enterprises. This paper selects the representative real estate enterprise-Poly Real Estate as the research object, hoping to provide the financial basis for the future development of Poly Real Estate by analyzing the financial strategy of Poly Real Estate. And for the small and medium-sized real estate enterprise financial strategy formulation and implementation to provide reference. This paper first analyzes the current situation of Poly real estate financial strategy by means of key factor analysis, ratio analysis and so on, finds out the existing problems, and puts forward the necessity of improvement. Then, this paper analyzes the internal and external environment of Poly real estate, and combines the opportunities, threats, advantages and disadvantages in the environment of Poly real estate to improve the financial strategy of Poly real estate. Finally, this paper puts forward the implementation guarantee of Poly Real Estate Financial Strategy improvement scheme from five aspects: raising financial strategy consciousness, adjusting group organization structure, perfecting group information construction, perfecting group internal control and perfecting financial strategy assessment standard.
【学位授予单位】：中国石油大学（华东）
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F299.233.42

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