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目 录

内容摘要............................................................ I Abstract........................................................... II 文献综述.......................................................... III 一、房地产开发企业财务预算管理的程序................................ 1 （一）制订预算目标 ................................................................................................................. 2 （二）预算编制........................................................................................................................... 2 （三）预算执行与控制 ............................................................................................................. 2 （四）预算考评........................................................................................................................... 2 二、上海协鑫房地产公司财务预算管理的现状............................ 2 （一）预算管理组织结构 ........................................................................................................ 2 （二）预算管理程序 ................................................................................................................. 3 （三）预算管理执行与考评现状 ........................................................................................... 4 三、上海协鑫房地产公司财务预算管理体系存在问题...................... 4 （一）缺乏专业的预算管理机构 ........................................................................................... 4 （二）财务预算不规范 ............................................................................................................. 4 （三）资金的筹措和运用不科学 ........................................................................................... 7 （四）资金管理制度不健全 .................................................................................................... 7 （五）预算考评环节存在的问题 ........................................................................................... 7 五、上海协鑫房地产公司财务预算管理体系优化对策...................... 8 （一）构建全面预算管理组织体系 ...................................................................................... 8 （二）公司财务预算的编制 .................................................................................................... 8 （三）预算过程控制 ............................................................................................................... 11 （四）资金预算分析与调整 .................................................................................................. 12 （五）资金预算与绩效考核 .................................................................................................. 12 参考文献?????????????????????????????.

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内容摘要

房地产开发是政策敏感型行业，具有收益高、风险大的行业特点，属于资金密集型行业。预算管理制度作为将企业成本、资金、协同等所有关键问题融合到一个体系内的管理方法，正逐渐被房地产企业应用到如何保障战略管理实施过程中。近些年来，房地产行业蓬勃发展，中小型房地产企业在面对机遇进行项目扩张的同时也同样面临更多问题与风险。此时中小型房地产企业应如何选择合适的财务预算管理方法对本部及下属项目公司的财务预算管理进行有效的管理，是目前许多快速成长的中小型房地产企业所面临的普遍问题。本文针对上海协鑫房地产公司财务预算管理体系重点存在的几方面问题进行阐述分析，主要从预算目标和企业财务战略目标相结合、设立预算管理委员会、加强预算目标可执行性及执行力度、建立有效财务预算管理制度、规范核算体系及这五方面对上海协鑫房地产公司财务预算体系进行优化研究。并希望对同类中小型房地产开发企业的财务预算管理提供有益的借鉴。

关键词：财务预算管理 现状 存在问题 组织

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Abstract

Real estate development is a policy sensitive industries, has the high income, high risk characteristics of the industry, capital-intensive industry. The budget management system as the enterprise cost, capital, collaborative, all the key issues of integration into a system management method in the real estate business, is gradually being applied to how to guarantee the implementation of strategic management process. In recent years, the real estate industry vigorous development, small and medium-sized real estate enterprises expansion project in the face of opportunities at the same time also face more problems and risks. The small and medium-sized real estate enterprises should be how to choose the financial budget management method suitable financial budget management of the Department and subordinate item company for effective management, is a common problem faced by present many fast growing small and medium-sized real estate enterprises. This paper analyzes several problems in Shanghai Xin Real Estate Company financial budget management system, mainly from the budget target and the corporate financial strategy combination, set up the budget management committee, strengthen budget target implementation and enforcement, establish effective financial budget management system, standardizing the accounting system and the five aspects of optimization research Shanghai Xin Real Estate Company financial budget system. And hope to provide useful reference to the similar financial budget management of small and medium-sized real estate development enterprises.

Keywords:The budget；Administration；Financial affairs；Real estate

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