本文選題：保障房 + 融資途徑��； 參考：《西南財經(jīng)大學(xué)》2014年碩士論文

【摘要】：住房保障是我國一項十分重要的民生保障工程。國家在十二五規(guī)劃綱要中提出要立足基本需求,構(gòu)建不同層面的保障房,加大保障房供給,基本解決我國保障房供應(yīng)不足的問題。由于區(qū)域發(fā)展的不平衡,西部地區(qū)的保障房建設(shè)任務(wù)更加繁重。成都作為西部地區(qū)的中心城市,保障房建設(shè)任重而道遠。近年來,成都市政府響應(yīng)國家號召,明確提出加快保障性安居工程等一系列政策。成都市住房保障中心是隸屬于成都市城鄉(xiāng)房產(chǎn)管理局的事業(yè)單位,作為成都市主要的保障房經(jīng)營管理單位,目前管理著在建保障房項目近三十余個,涉及到廉租房、公共租賃住房、經(jīng)濟適用房、限價商品房等不同類型的保障房以及棚戶區(qū)改造的部分工程。本論文就是以住保中心為研究主體。隨著住保中心承建的保障房業(yè)務(wù)越來越多,涌現(xiàn)出的財務(wù)管理問題越來越繁多,涉及的財務(wù)核算也越來越復(fù)雜。筆者作為保障房建設(shè)的一名財務(wù)人員,結(jié)合所學(xué)理論,從工作實際出發(fā),以成都為例,具體地探討分析保障房建設(shè)財務(wù)管理中存在的若干問題,分析問題存在原因,然后提出相應(yīng)的對策。 本論文是圍繞著成都市保障房建設(shè)的財務(wù)管理問題這個中心點展開的。財務(wù)管理問題的核心是確定保障房建設(shè)的財務(wù)管理目標(biāo),一切財務(wù)管理問題解決的方法都是圍繞著保障房的財務(wù)管理目標(biāo)展開的。文章的總體思路是先通過分析,得出保障房建設(shè)的財務(wù)管理目標(biāo)是相關(guān)者利益最大化。為達到該財務(wù)管理目標(biāo),該從哪些方面采取措施,這些方面的現(xiàn)狀及問題是什么。然后分析問題存在原因,最后提出對策建議。具體地說,論文首先羅列成都保障房的分類及相關(guān)稅收優(yōu)惠,然后分析作為成都保障房建設(shè)的主要經(jīng)營管理單位的成都市住房保障中心的財務(wù)管理目標(biāo)是相關(guān)者利益最大化,接著闡述分析了哪些是保障房的相關(guān)者,他們的利益是什么。接著從資金來源、資金運營、財務(wù)核算、預(yù)算管理方面承述現(xiàn)狀,提出目前的困境和問題,然后分析了以上問題存在的原因。最后結(jié)合作者的工作經(jīng)驗,提出了對策建議。關(guān)于融資管理方面的困境,建議通過加快銷售回款、擴寬融資渠道、建立擔(dān)保抵押體系等措施來突破。關(guān)于資金運營方面問題的建議是加強資金監(jiān)管、合理歸集資金、及按資金使用計劃發(fā)放貸款。為了給財務(wù)管理者提供準(zhǔn)確的信息,保障房的財務(wù)核算必須準(zhǔn)確,因此本文根據(jù)保障房房源來源的三個途徑分流程舉實例講述了成本核算和銷售核算的過程,并建議使用事業(yè)單位會計制度核算更加準(zhǔn)確。本文的一個重要部分是講保障房的預(yù)算,主要是講要進行全面預(yù)算,且推行“四維一體”的預(yù)算監(jiān)督考評體系提高預(yù)算水平。 本文的主要貢獻是講述如何突破保障房建設(shè)的融資困境、如何巧妙地運營資金達到資金平衡以及怎樣準(zhǔn)確地選取財務(wù)核算制度進行財務(wù)核算以達到為財務(wù)管理提供準(zhǔn)確信息的目的、如何編制全面的資金預(yù)算以達到降低資金成本的目的。
[Abstract]:Housing security in China is a very important project. The National People's livelihood security proposed should be based on the basic needs in the 12th Five-Year plan, construction of different levels of low-income housing, increase the supply of low-income housing, the basic solution of China's low-income housing supply shortage problem. Due to the imbalance of regional development, the western region of the low-income housing construction tasks more heavy. Chengdu as the center of the city in the western region, low-income housing construction go15. In recent years, the Chengdu municipal government in response to the national call, clearly accelerate the protection of housing projects and a series of policies. Chengdu city housing security center is an institution affiliated to Chengdu city urban and rural real estate management bureau, Chengdu city as the main guarantee housing management units, currently manages in the construction of low-income housing projects nearly 30, related to the low rent housing, public rental housing, affordable housing, commercial housing prices in different categories The type of low-income housing and shantytowns project. Part of this paper is to live in security center as the research subject. With Paul center construction of low-income housing business more and more, the emergence of financial management issues more and more various, involving financial accounting is becoming more and more complex. As a financial officer of low-income housing construction with the theory, starting from the practice, taking Chengdu as an example, detailed analysis and Discussion on several problems of financial management in the construction of housing security, reason analysis, and put forward the corresponding countermeasures.
This paper is the problem of financial management around Chengdu City low-income housing construction started. The center core of the financial management problem is to determine the construction of low-income housing financial management objectives, methods to solve all the problems in financial management are all around the goal of financial management of low-income housing exhibition. The general idea of this article is through analysis the low-income housing construction, financial management goal is maximizing the interests of stakeholders. In order to achieve the goal of financial management, the measures taken from what, what is the current situation and problems in these areas. And then analyzes the existing problems, finally puts forward some countermeasures and suggestions. Specifically, the classification and the relevant preferential tax firstly listed in Chengdu security the real, then analysis as the main management units of Chengdu low-income housing construction of Chengdu city housing security center financial management goal is to maximize the interests of stakeholders, Then the paper analyzes what is related to low-income housing, what they are interested in. Then, from the source of funds, capital operation, financial accounting, budget management for the current situation, put forward the current difficulties and problems, and then analyze the reasons for the existence of the above problems. Finally, combined with the author's work experience, puts forward some countermeasures and suggestions. About the financing management difficulties, suggestions by accelerating Xiaoshouhuikuan, widening financing channels, the establishment of mortgage guarantee system and other measures to break through the capital operation problems. A suggestion is to strengthen supervision of funds, funds reasonably, and according to the planned use of funds and loans. In order to provide accurate information to financial management, financial accounting of low-income housing must be accurate, so according to the three ways of low-income housing listings from the example about the diversion process cost accounting and sales accounting, and recommended the use of. Accounting system is more accurate. An important part of this paper is to talk about the budget of affordable housing, mainly about comprehensive budget, and the implementation of a four-dimensional integrated budget supervision and evaluation system, so as to raise the budget level.
The main contribution of this paper is about how to break the financing difficulties of low-income housing construction, how to skillfully operating funds to fund balance and how to select the financial accounting system and accurate financial accounting to provide accurate information for the purpose of financial management, how to establish comprehensive budget in order to reduce the cost of capital.

【學(xué)位授予單位】：西南財經(jīng)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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