【摘要】：進入21世紀以來,我國經(jīng)濟總量已躍居全球第二位,黨的十八大報告提出堅持走新型城鎮(zhèn)化道路,房地產(chǎn)業(yè)新一輪的發(fā)展即將到來。房地產(chǎn)項目屬于資本密集型項目,需投入巨額資金,開發(fā)期限較長,使項目財務(wù)具有較高的風險,能否做好項目的財務(wù)評價工作,成為房地產(chǎn)項目成敗的關(guān)鍵。 本文著眼于房地產(chǎn)行業(yè)財務(wù)評價的理論,梳理了國內(nèi)外房地產(chǎn)財務(wù)評價研究的現(xiàn)狀及發(fā)展趨勢,通過對財務(wù)評價主要指標的分析,說明周密的財務(wù)評價體系對房地產(chǎn)企業(yè)的持續(xù)健康發(fā)展起到了關(guān)鍵性的作用。 沈陽誠大集團始建于1997年,經(jīng)過十年多發(fā)展,已經(jīng)成為擁多家全資子公司、業(yè)務(wù)廣泛的綜合性集團企業(yè),房地產(chǎn)業(yè)是集團的主要產(chǎn)業(yè)之一。集團子公司沈陽筑成房地產(chǎn)公司在發(fā)展過程中財務(wù)管理明顯滯后,出現(xiàn)了內(nèi)部管理制度不規(guī)范,成本核算管理體系不完善、管理職能粗放、管理和決策人才匱乏等問題,影響公司繼續(xù)前行。 本文研究的目的是通過對誠大數(shù)碼廣場項目進行科學(xué)系統(tǒng)的財務(wù)評價,以提高企業(yè)的項目財務(wù)管理水平。論文由五個部分組成：第一部分為緒論,提出項目研究的背景、意義、主要思路；第二部分是財務(wù)評價相關(guān)理論,梳理出房地產(chǎn)項目財務(wù)評價理論依據(jù)；第三部分對項目簡介、背景、現(xiàn)狀進行了詳細的描述；第四部分是項目財務(wù)評價部分,計算出該項目財務(wù)評價各項指標并提出風險防控建議；第五部分是結(jié)論部分,找出公司存在的問題加以改進和優(yōu)化,總結(jié)經(jīng)驗加以推廣 通過本文研究表明,財務(wù)評價理論和方法是房地產(chǎn)項目決策的核心內(nèi)容,在決策過程中,應(yīng)正確樹立現(xiàn)代企業(yè)管理的理念,對財務(wù)評價工作實施有效地監(jiān)管與控制,提供科學(xué)有效的決策依據(jù),進而達成企業(yè)綜合效益最大化的目標。
[Abstract]:Since the beginning of the 21st century, the total economic volume of our country has leapt to the second place in the world. The report of the 18th National Congress of the Communist Party of China (CPC) put forward to adhere to the new urbanization road, and a new round of development of the real estate industry is coming. Real estate projects belong to capital-intensive projects, which need to invest a large amount of funds and have a long development period, which makes the project finance have a higher risk, whether or not to do a good job of financial evaluation of the project, become the key to the success or failure of the real estate project. This paper focuses on the theory of financial evaluation of real estate industry, combs the current situation and development trend of the research on financial evaluation of real estate at home and abroad, through the analysis of the main indicators of financial evaluation, It shows that a careful financial evaluation system plays a key role in the sustainable and healthy development of real estate enterprises. Shenyang Chengda Group was founded in 1997. After more than ten years of development, it has become a comprehensive group enterprise with many wholly-owned subsidiaries and extensive business. The real estate industry is one of the main industries of the Group. The financial management of Shenyang Ducheng Real Estate Company, a subsidiary of the Group, lags behind in the process of development, resulting in problems such as non-standard internal management system, imperfect cost accounting management system, extensive management functions, lack of managerial and decision-making personnel, and so on. Affects the company to move on. The purpose of this paper is to carry on the scientific and systematic financial evaluation to the Chengda Digital Square Project in order to improve the project financial management level of the enterprise. The paper is composed of five parts: the first part is the introduction, the background, significance, main ideas of the project research; the second part is the related theory of financial evaluation, combing out the theoretical basis of financial evaluation of real estate projects; the third part of the project brief introduction, Background, the current situation is described in detail; the fourth part is the financial evaluation of the project, calculate the project financial evaluation indicators and put forward risk prevention and control recommendations; the fifth part is the conclusion, Find out the problems existing in the company to improve and optimize, sum up the experience to promote through the research of this paper, the financial evaluation theory and method is the core content of the real estate project decision-making, in the decision-making process, The concept of modern enterprise management should be set up correctly, the financial evaluation work should be supervised and controlled effectively, scientific and effective decision basis should be provided, and the goal of maximizing the comprehensive benefit of the enterprise should be achieved.
【學(xué)位授予單位】：大連理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F299.233.42

【參考文獻】

相關(guān)期刊論文 前10條

1 徐成彬;陳琦;;投資項目財務(wù)評價內(nèi)部收益率的比較研究[J];能源技術(shù)經(jīng)濟;2011年10期

2 劉彩華;范光羽;;投資項目財務(wù)評價方法的理論探究[J];中國管理信息化;2010年02期

3 郭溪香;;投資項目財務(wù)評價方法研究[J];商業(yè)經(jīng)濟;2009年19期

4 羅華;;淺析項目成本管理與質(zhì)量成本管理[J];江蘇建材;2008年03期

5 張瑞東;;企業(yè)內(nèi)部財務(wù)評價體系芻議[J];交通財會;2008年09期

6 張鎮(zhèn)森;羅貞莉;;房地產(chǎn)項目財務(wù)評價方法改進探索[J];建筑經(jīng)濟;2010年06期

7 張志宇;劉志峰;;房地產(chǎn)財務(wù)評價中敏感系數(shù)計算的新方法探析[J];會計之友(中旬刊);2008年08期

8 葉黎黎;楊克磊;;項目財務(wù)評價及評價指標分析與研究[J];內(nèi)蒙古農(nóng)業(yè)大學(xué)學(xué)報(社會科學(xué)版);2007年02期

9 王秀霞;;房地產(chǎn)公司財務(wù)優(yōu)化管理的途徑探究[J];商業(yè)文化(下半月);2011年09期

10 蔡運媚;;房地產(chǎn)財務(wù)成本管理問題及其對策[J];企業(yè)技術(shù)開發(fā);2014年03期

，

本文編號：2267512