本文選題：房地產(chǎn)企業(yè) + 全面預(yù)算管理　； 參考：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2017年碩士論文

【摘要】：我國(guó)經(jīng)濟(jì)迅速發(fā)展的三十多年,經(jīng)濟(jì)一體化的進(jìn)程逐步加快,很多企業(yè)面臨著走向世界,實(shí)現(xiàn)國(guó)際接軌的問(wèn)題。房地產(chǎn)行業(yè)正處在發(fā)展的拐點(diǎn),在房地產(chǎn)市場(chǎng)中,房地產(chǎn)企業(yè)不僅是傳統(tǒng)意義上的資源的競(jìng)爭(zhēng),更是企業(yè)內(nèi)在管理綜合能力的較量。在房地產(chǎn)企業(yè)中推行全面預(yù)算管理是時(shí)代發(fā)展的需要,全面預(yù)算管理把企業(yè)各個(gè)方面的經(jīng)營(yíng)活動(dòng)都聯(lián)系成一個(gè)整體,形成一個(gè)環(huán)環(huán)相扣的來(lái)回往復(fù)的體系,全面預(yù)算管理作為企業(yè)一項(xiàng)內(nèi)部管理的有效工具,在保障公司戰(zhàn)略落實(shí),完善企業(yè)內(nèi)部控制和整合優(yōu)化資源方面,無(wú)不表現(xiàn)出其科學(xué)合理的先進(jìn)性。本論文通過(guò)研究國(guó)內(nèi)外預(yù)算管理相關(guān)文獻(xiàn),分析我國(guó)房地產(chǎn)行業(yè)的市場(chǎng)環(huán)境,介紹了房地產(chǎn)企業(yè)全面預(yù)算管理的特征、內(nèi)容及編制方法,為探討我國(guó)房地產(chǎn)行業(yè)的全面預(yù)算管理系統(tǒng)提供了理論支持。以H房地產(chǎn)公司為例,介紹了H房地產(chǎn)公司的整體狀況,包括目前公司所處的外部環(huán)境和內(nèi)部管理情況,然后詳細(xì)介紹了公司全面預(yù)算管理的現(xiàn)狀及管理過(guò)程中的不足,H房地產(chǎn)公司的的預(yù)算管理表現(xiàn)出領(lǐng)導(dǎo)層和管理層對(duì)預(yù)算管理的認(rèn)識(shí)不全面、采用的編制方法也不合理、業(yè)績(jī)考評(píng)和激勵(lì)機(jī)制不健全預(yù)算監(jiān)督反饋機(jī)制缺失、預(yù)算管理控制松散等問(wèn)題,并對(duì)存在的問(wèn)題進(jìn)行深入分析,找到產(chǎn)生的原因。為其更好的實(shí)現(xiàn)管理,提出了改進(jìn)全面預(yù)算管理的一系列措施,研究構(gòu)建一套符合自身的全面預(yù)算管理體系。該在體系的構(gòu)建中,強(qiáng)調(diào)以戰(zhàn)略為向?qū)?基于平衡計(jì)分卡來(lái)解決預(yù)算管理中的現(xiàn)實(shí)問(wèn)題,將預(yù)算體系不斷完善,規(guī)范預(yù)算編制,建立科學(xué)有效的業(yè)務(wù)考核和激勵(lì)機(jī)制,強(qiáng)化信息反饋,提升預(yù)算管理水平。希望通過(guò)對(duì)H房地產(chǎn)公司全面預(yù)算體系的構(gòu)建,能對(duì)同類企業(yè)的預(yù)算管理起到有益的借鑒意義。
[Abstract]:With the rapid development of China's economy for more than 30 years, the process of economic integration has been accelerated step by step, and many enterprises are facing the problem of going to the world and realizing international integration. The real estate industry is in the inflection point of development. In the real estate market, the real estate enterprise is not only the competition of resources in the traditional sense, but also the competition of the enterprise's internal management comprehensive ability. The implementation of comprehensive budget management in real estate enterprises is the need of the development of the times. The comprehensive budget management links all aspects of the business activities of the enterprise into a whole and forms a system of interlocking back and forth. As an effective tool of internal management, comprehensive budget management has shown its scientific and reasonable advanced nature in ensuring the implementation of company strategy, perfecting the internal control of enterprises and integrating and optimizing resources. This paper analyzes the market environment of China's real estate industry, introduces the characteristics, contents and compilation methods of the comprehensive budget management of real estate enterprises through the study of the domestic and foreign related documents on budget management, and analyzes the market environment of the real estate industry in China. It provides theoretical support for discussing the comprehensive budget management system of China's real estate industry. Taking H real estate company as an example, this paper introduces the overall situation of H real estate company, including the external environment and internal management of H real estate company. Then it introduces in detail the current situation of the overall budget management of the company and the deficiencies in the management process. The budget management of the real estate company shows that the leadership and management are not fully aware of the budget management, and the methods adopted are also unreasonable. The performance evaluation and incentive mechanism is not perfect, the feedback mechanism of budget supervision is not perfect, and the budget management control is loose, and the existing problems are analyzed in depth to find out the causes. In order to achieve better management, this paper puts forward a series of measures to improve the overall budget management, and studies and constructs a set of comprehensive budget management system in accordance with its own. In the construction of the system, emphasis is placed on taking strategy as the guide, on the basis of balanced scorecard, to solve the realistic problems in budget management, to perfect the budget system continuously, to standardize the budget preparation, to establish a scientific and effective business assessment and incentive mechanism. Strengthen information feedback, improve the level of budget management. It is hoped that the construction of the comprehensive budget system of H real estate company will be helpful to the budget management of similar enterprises.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F299.233.42

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