發(fā)布時(shí)間：2018-04-24 21:37

  本文選題：房地產(chǎn)集團(tuán) + 資金集中管理中心��； 參考：《中國石油大學(xué)（華東）》2013年碩士論文

【摘要】：面對經(jīng)濟(jì)全球化和競爭國際化，企業(yè)集團(tuán)化成為必然趨勢，在房地產(chǎn)行業(yè)中，通過兼并、收購、重組等資本運(yùn)行方式組建企業(yè)集團(tuán)的行為不斷增多。今天中國房地產(chǎn)已成為中國經(jīng)濟(jì)的支柱產(chǎn)業(yè)，2012年，中國有125家滬深上市房地產(chǎn)公司和35家大陸在港上市房地產(chǎn)公司。而房地產(chǎn)行業(yè)屬于資金密集型行業(yè)，從批租、開發(fā)到銷售都占用大量資金，因此，，房地產(chǎn)企業(yè)的資金鏈管理關(guān)系著整個(gè)房地產(chǎn)企業(yè)能否正常運(yùn)轉(zhuǎn)。而目前隨著我國房地產(chǎn)企業(yè)的不斷發(fā)展壯大，我國房地產(chǎn)企業(yè)集團(tuán)在資金管理方面也暴露出種種問題，如資金來源渠道單一；多元化融資渠道建立難度較大，資金回款周期長，過于依賴促銷力度及市場推廣；資金管控模式不完備，不能有效做好資金計(jì)劃、使用及控制，集團(tuán)內(nèi)部資源配置上的重復(fù)、浪費(fèi)造成財(cái)務(wù)成本居高不下，資金管理方式、手段落后導(dǎo)致資金使用效率低下，資金預(yù)算管理“虛”、結(jié)算管理“散”、監(jiān)督考核環(huán)節(jié)“弱”等問題仍然突出。對房地產(chǎn)集團(tuán)資金的管理是房地產(chǎn)內(nèi)部風(fēng)險(xiǎn)控制最為重要的環(huán)節(jié)。為了實(shí)現(xiàn)房地產(chǎn)集團(tuán)的良性循環(huán)發(fā)展，制定并實(shí)施有效的資金管理方案就成為迫切的問題，也是形成房地產(chǎn)集團(tuán)核心競爭力的重要途徑。 本文分為五個(gè)部分論述：第一部分引言將介紹房地產(chǎn)企業(yè)集團(tuán)資金管理研究的背景與意義，結(jié)合國內(nèi)外相關(guān)文獻(xiàn)，陳述本文的研究內(nèi)容，方法及研究思路；第二部分首先介紹資金管理的相關(guān)理論，接著介紹企業(yè)集團(tuán)的資金管理理論，其中重點(diǎn)闡述了企業(yè)集團(tuán)資金管理的五種模式并作出比較，指出現(xiàn)金池模式為企業(yè)集團(tuán)資金管理的趨勢，在此基礎(chǔ)上引出房地產(chǎn)企業(yè)集團(tuán)的資金管理特點(diǎn)、現(xiàn)狀及存在問題；第三部分對WH房地產(chǎn)企業(yè)集團(tuán)做實(shí)證分析，首先介紹了WH房地產(chǎn)企業(yè)集團(tuán)的財(cái)務(wù)情況和資金管理情況，其次指出了WH房地產(chǎn)企業(yè)集團(tuán)資金管理存在問題；第四部分找出改善WH房地產(chǎn)企業(yè)集團(tuán)資金管理的對策，包括WH房地產(chǎn)企業(yè)集團(tuán)資金管理的目標(biāo)與原則、WH房地產(chǎn)企業(yè)集團(tuán)資金管理中現(xiàn)金池模式的引入與優(yōu)化、WH房地產(chǎn)企業(yè)集團(tuán)資金管理的風(fēng)險(xiǎn)控制；第五部分是本文的結(jié)論部分，在這章里指出本文的創(chuàng)新與不足。現(xiàn)如今，隨著社會(huì)經(jīng)濟(jì)體制的發(fā)展，房地產(chǎn)信托以及房地產(chǎn)基金等新的籌資方式已經(jīng)開始流傳于市面之上，科學(xué)合理的運(yùn)用企業(yè)中不同的籌資方式對企業(yè)有著至關(guān)重要的作用。
[Abstract]:Facing the globalization of economy and the internationalization of competition, the collectivization of enterprises becomes an inevitable trend. In the real estate industry, the behavior of establishing enterprise groups through capital operation such as merger, acquisition, reorganization has been increasing. Today, Chinese real estate has become the mainstay of the Chinese economy, with 125 Shanghai-Shenzhen listed real estate companies and 35 mainland listed real estate companies listed in Hong Kong in 2012. The real estate industry is a capital-intensive industry, which occupies a lot of capital from lease, development and sales. Therefore, the capital chain management of real estate enterprises is related to the normal operation of the whole real estate enterprises. At present, with the development of real estate enterprises in our country, the capital management of real estate enterprise groups in our country has also exposed various problems, such as the single source of funds, the difficulty of establishing diversified financing channels, and the long period of capital refunds. Too dependent on promotion and market promotion; the capital control model is not complete, can not effectively do the capital planning, use and control, the duplication of resources allocation within the group, waste caused by high financial costs, capital management, Backward means lead to inefficient use of funds, fund budget management "empty", settlement management "scattered", supervision and assessment links "weak" problems are still prominent. The management of real estate group funds is the most important link in real estate risk control. In order to realize the development of real estate group, it is an urgent problem to formulate and implement effective fund management scheme, and it is also an important way to form the core competitiveness of real estate group. This paper is divided into five parts: the first part of the introduction will introduce the background and significance of the real estate enterprise group fund management research, combined with the relevant literature at home and abroad, describes the research content, methods and research ideas; The second part first introduces the related theories of capital management, and then introduces the capital management theory of enterprise groups, which focuses on the five models of enterprise group capital management and makes a comparison. The paper points out that the cash pool mode is the trend of capital management of enterprise groups, and on this basis leads to the characteristics, present situation and existing problems of capital management of real estate enterprise groups. The third part makes an empirical analysis of WH real estate enterprise groups. Firstly, the paper introduces the financial situation and fund management of WH real estate enterprise group, then points out the problems existing in the fund management of WH real estate enterprise group, the fourth part finds out the countermeasures to improve the fund management of WH real estate enterprise group. Including the objectives and principles of WH real estate enterprise group fund management, the introduction and optimization of cash pool mode in WH real estate enterprise group fund management, and the risk control of WH real estate enterprise group fund management. The fifth part is the conclusion of this paper. In this chapter, the author points out the innovation and deficiency of this paper. Nowadays, with the development of social and economic system, real estate trust and real estate fund and other new financing methods have begun to spread on the market, scientific and reasonable use of different financing methods in enterprises have a vital role.
【學(xué)位授予單位】：中國石油大學(xué)（華東）
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F299.233.42

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