本文關(guān)鍵詞： 房地產(chǎn)企業(yè) 現(xiàn)金流管理 現(xiàn)金流管理組織體系 現(xiàn)金流管理優(yōu)化建議　出處：《鄭州大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：現(xiàn)金流管理是現(xiàn)代企業(yè)財務(wù)管理的核心,因為良性的現(xiàn)金流能夠使企業(yè)正常運轉(zhuǎn),一旦現(xiàn)金流發(fā)生斷裂,企業(yè)將陷入困境,更有甚者將面臨倒閉的危險,所以加強(qiáng)現(xiàn)金流管理對企業(yè)生存和發(fā)展至關(guān)重要。房地產(chǎn)行業(yè)對資金的依賴程度遠(yuǎn)遠(yuǎn)大于其他行業(yè),房地產(chǎn)行業(yè)作為我國國民經(jīng)濟(jì)中的支柱型產(chǎn)業(yè),產(chǎn)業(yè)關(guān)聯(lián)性強(qiáng),資金需求量大,投放集中,投資周期長,資金周轉(zhuǎn)率低,受國家經(jīng)濟(jì)政策影響大,經(jīng)營風(fēng)險比較大,大多數(shù)房地產(chǎn)企業(yè)除了自己投入巨資進(jìn)行房地產(chǎn)開發(fā)外,還必須借助大量外部籌資來擴(kuò)充資金的不足。國內(nèi)房地產(chǎn)行業(yè)本身融資渠道狹窄,致使房地產(chǎn)開發(fā)企業(yè)將資金實力、資金管理、運作視為企業(yè)競爭力的重要組成部分,房地產(chǎn)現(xiàn)金流管理理應(yīng)被擺在企業(yè)戰(zhàn)略發(fā)展的高度上。 本文首先介紹了現(xiàn)金流以及現(xiàn)金流管理在財務(wù)管理當(dāng)中的重要性,分析了房地產(chǎn)現(xiàn)金流運行的特點。以JS公司為案例詳細(xì)介紹了該公司現(xiàn)金流管理的現(xiàn)狀以及存在的問題和原因分析,從公司經(jīng)營和發(fā)展戰(zhàn)略的角度針對JS公司存在的問題擬定相應(yīng)的措施和策略。提出現(xiàn)金流管理是公司戰(zhàn)略管理的一部分,必須把現(xiàn)金流管理提高到公司戰(zhàn)略層面來做全局部署,遵循公司的戰(zhàn)略發(fā)展進(jìn)行現(xiàn)金流管理,并且現(xiàn)金流管理也要為公司的戰(zhàn)略發(fā)展提供決策支持。擬建了現(xiàn)金流管理體系,建立了預(yù)算管理組織和預(yù)算管理制度,風(fēng)險管理控制以及績效考核評價等運行機(jī)制措施。 希望能夠通過對JS公司的分析,給其他的開發(fā)公司存在的問題帶來一些具有實際意義的解決方案,或是能夠有一些啟發(fā),對房地產(chǎn)公司管理和開發(fā)有更深更全面的認(rèn)識,從而為公司開發(fā)項目的順利進(jìn)行打下一定的基礎(chǔ),為公司的現(xiàn)金流管理提供更多的方法。
[Abstract]:Cash flow management is the core of modern enterprise financial management, because the benign cash flow can make the enterprise normal operation, once the cash flow breaks, the enterprise will fall into difficulties, and even face the danger of bankruptcy. Therefore, it is very important to strengthen cash flow management for the survival and development of enterprises. The real estate industry is far more dependent on capital than other industries, the real estate industry as a pillar industry in our national economy. Strong industrial relevance, large demand for capital, concentrated investment, long investment cycle, low capital turnover rate, by the impact of national economic policies, the operation risk is relatively large. Most of the real estate enterprises in addition to their own huge investment in real estate development, but also rely on a large number of external financing to expand the lack of funds. Domestic real estate industry itself financing channels are narrow. As a result, real estate development enterprises regard capital strength, capital management and operation as an important part of the competitiveness of enterprises, and the management of real estate cash flow should be placed on the high level of the strategic development of enterprises. This paper first introduces the cash flow and the importance of cash flow management in financial management. This paper analyzes the characteristics of real estate cash flow operation. Taking JS company as a case, the paper introduces the current situation of cash flow management of JS company in detail, and analyzes the existing problems and reasons. From the point of view of company management and development strategy, this paper puts forward the corresponding measures and strategies for the problems existing in JS company, and points out that cash flow management is a part of the strategic management of the company. Cash flow management must be improved to the corporate strategy level to make overall deployment, in line with the strategic development of the company to carry out cash flow management. And cash flow management should also provide decision support for the strategic development of the company. The cash flow management system, budget management organization and budget management system are proposed. Risk management control and performance evaluation and other operational mechanism measures. I hope that through the analysis of JS company, I can bring some practical solutions to the problems existing in other development companies, or can have some inspiration. The management and development of real estate companies have a deeper and more comprehensive understanding, so as to lay a foundation for the smooth progress of the company's development projects, and provide more methods for the cash flow management of the company.
【學(xué)位授予單位】：鄭州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F299.233.42

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