本文關(guān)鍵詞：XH房地產(chǎn)公司現(xiàn)金流管理研究　出處：《沈陽工業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

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【摘要】：隨著市場(chǎng)經(jīng)濟(jì)的不斷發(fā)展和完善,我國企業(yè)已步入了新的發(fā)展階段。一方面,市場(chǎng)競(jìng)爭(zhēng)給企業(yè)提出了更高的管理要求;另一方面,企業(yè)若要在競(jìng)爭(zhēng)中勝出就需要資金的支持。房地產(chǎn)行業(yè)作為我國經(jīng)濟(jì)發(fā)展的重要行業(yè)之一,對(duì)資金的集中度與依賴性遠(yuǎn)勝于其它行業(yè)。如果房地產(chǎn)企業(yè)不能保持現(xiàn)金流順暢,很容易因遭遇現(xiàn)金流缺口,或因過度擴(kuò)張?jiān)斐傻默F(xiàn)金供給缺失等原因造成現(xiàn)金流斷鏈。既然現(xiàn)金流對(duì)房地產(chǎn)企業(yè)有著如此重要的作用,因此,有必要對(duì)房地產(chǎn)企業(yè)的現(xiàn)金流管理進(jìn)行深入研究。本文首先對(duì)現(xiàn)金流管理的相關(guān)理論基礎(chǔ)進(jìn)行了簡(jiǎn)單闡述,包括現(xiàn)金流的含義及性質(zhì)、現(xiàn)金流管理的概念、作用及意義等等。同時(shí),還介紹了現(xiàn)金流管理的具體內(nèi)容,包括現(xiàn)金流的流程管理、流量管理、流速管理、風(fēng)險(xiǎn)管理等。然后從XH房地產(chǎn)公司現(xiàn)金流管理的現(xiàn)狀入手,通過對(duì)XH現(xiàn)金流管理現(xiàn)狀從靜態(tài)層面(即流程)和動(dòng)態(tài)層面(即流量、流速)分析,發(fā)現(xiàn)其在現(xiàn)金流管理方面存在很多不足。因此,有針對(duì)性地為XH房地產(chǎn)公司制定相應(yīng)的改進(jìn)對(duì)策來解決這些問題�，F(xiàn)金流管理的改進(jìn)對(duì)策包括現(xiàn)金流管理組織的設(shè)置,現(xiàn)金流預(yù)算管理的優(yōu)化,現(xiàn)金流運(yùn)營管理的優(yōu)化,現(xiàn)金流流速管理的優(yōu)化以及針對(duì)現(xiàn)金流風(fēng)險(xiǎn)構(gòu)建的現(xiàn)金流風(fēng)險(xiǎn)識(shí)別機(jī)制這五個(gè)方面內(nèi)容。現(xiàn)金流管理組織的設(shè)置主要是確定現(xiàn)金流的管理組織層級(jí)及各層級(jí)應(yīng)該負(fù)有的職責(zé);現(xiàn)金流預(yù)算管理主要是對(duì)企業(yè)預(yù)期的財(cái)務(wù)經(jīng)營狀況等進(jìn)行規(guī)劃和計(jì)劃;現(xiàn)金流流速管理主要是從要素角度和渠道角度對(duì)現(xiàn)金流進(jìn)行優(yōu)化分析;現(xiàn)金流運(yùn)營管理和現(xiàn)金流風(fēng)險(xiǎn)管理主要是確�，F(xiàn)金流的均衡及安全。本文通過對(duì)XH房地產(chǎn)公司現(xiàn)金流管理提出了優(yōu)化對(duì)策,有針對(duì)性的遏制和規(guī)避了現(xiàn)金流發(fā)生危險(xiǎn)的可能,對(duì)于其他房地產(chǎn)企業(yè)同樣也具有積極的參考意義。
[Abstract]:With the continuous development and perfection of market economy, Chinese enterprises have entered a new stage of development. On the one hand, market competition has put forward higher management requirements for enterprises; On the other hand, if enterprises want to win in the competition, they need the support of capital. The real estate industry is one of the important industries in the economic development of our country. The concentration and dependence on capital is much greater than in other industries. If real estate companies can not keep their cash flow smooth, it is easy to run into a cash flow gap. Or because of excessive expansion of the lack of cash supply and other reasons resulting in cash flow broken chain. Since cash flow has such an important role in real estate enterprises, so. It is necessary to study the cash flow management of real estate enterprises. Firstly, this paper briefly describes the theoretical basis of cash flow management, including the meaning and nature of cash flow, the concept of cash flow management. At the same time, it also introduces the specific content of cash flow management, including the flow management of cash flow, flow management, flow rate management. Risk management. Then from the XH real estate company cash flow management status quo, through XH cash flow management status from the static level (that is, the process) and the dynamic level (that is, flow, flow) analysis. It is found that there are many deficiencies in cash flow management. Make corresponding improvement countermeasures for XH real estate company to solve these problems. The improvement countermeasures of cash flow management include the setting of cash flow management organization and the optimization of cash flow budget management. Optimization of cash flow management. The optimization of cash flow flow rate management and the cash flow risk identification mechanism for cash flow risk. The establishment of cash flow management organization is mainly to determine the level of cash flow management organization and each level should be. (B) the responsibilities assigned to it; The budget management of cash flow is mainly to plan and plan the expected financial situation of the enterprise. Cash flow rate management is mainly from the perspective of factors and channels to optimize the cash flow. Cash flow operation management and cash flow risk management are mainly to ensure the balance and safety of cash flow. It also has positive reference significance for other real estate enterprises.
【學(xué)位授予單位】：沈陽工業(yè)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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本文編號(hào)：1440342