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中文题名:

 A商业地产集团资金集中管理模式研究    

姓名:

 马琳    

学科代码:

 125100    

学科专业:

 工商管理硕士    

学生类型:

 硕士    

学位:

 工商管理硕士    

学位年度:

 2015    

校区:

 北京校区培养    

学院:

 经济与工商管理学院    

研究方向:

 工商管理    

第一导师姓名:

 申嫦娥    

第一导师单位:

 北京师范大学会计系    

提交日期:

 2015-06-07    

答辩日期:

 2015-05-16    

中文摘要:
中国的房地产行业经过十几年的快速发展,已经成为国民经济的重要支柱。但是在这十几年的发展过程中,房地产企业延续了粗放的发展模式,但是如今整个行业已经不再处于暴利时代,随便拿一块地就能挣钱已经是不可能的了,所以对房地产企业的发展提出了更高的要求,他们必须通过专业化的定位和现代化的管理来实现企业的可持续性发展。房地产企业属于资金密集型行业,资金的科学合理管理是关系到企业生死存亡的关键。因此选择适合企业的资金管理模式是实现房地产企业资金合理管理的重要途径。本文通过对比分析、调查研究、理论分析和案例分析相结合的方法,以A商业地产集团为例,对该集团公司资金集中管理模式进行了实证分析。A商业地产集团采用的资金集中管理模式并不是单一的,而是根据公司的实际情况把结算中心和内部银行的优点相结合,设置了新的资金管理机构——财务资金中心,把两种模式的优点相结合运用到了大型商业地产集团中。并通过A商业地产集团实施资金集中管理前后的财务数据进行比较,实证了资金集中管理带来的积极效应。A商业地产集团实施资金集中管理后效果明显,集团总部加强了资金的管理和控制,提高了集团的闲散资金利用率,通过集团进行内部协调与调配 ,减少了外部融资规模,整合集团的资源,优化融资途径,降低了融资成本,从整体上降低了企业的资金使用成本,达到了企业集团的资源优化配置的目的。虽然A商业地产集团在实施资金集中管理后还存在一些不足,但是随着外部法律和国家经济制度的不断完善,企业内部管理的不断改进,企业集团资金集中管理还是大型房地产企业资金管理的方向,关键是要找准适合企业集团资金集中管理的模式,并且在实施过程中不断的完善。
外文摘要:
China's real estate industry has become an important pillar of the national economy after over ten years’ rapid development. During this process, the real estate business continued the extensive development mode. But now this industry is no longer in the era of huge profits. Just getting a piece of land and making money is impossible any more. So higher requirements are put forward on the real estate business. They must achieve sustainable development via professional positioning and modern management. The real estate business is a capital-intensive industry. Rational and efficient management of funds is the key to business survival. So choosing the appropriate model of fund management for the company is an important way to achieve the sound management of real estate enterprises funds.Through comparative analysis, research, theoretical and empirical analysis, this paper studies, on the case of A Commercial Real Estate Group, the centralized management model of real estate enterprises funds. Instad of single management model on the funds, A Commercial Real Estate Group considered the actual situation of the company and set up a new fund management institutions - financial capital center, combining the advantages of clearing house and internal bank, and applying them to large commercial real estate group. This paper also compares financial data before and after the implementation of centralized management model, empirically proves the positive effects brought about by the centralized management model of funds.Through implementation of centralized management of funds, A Commercial Real Estate Group achieved remarkable results. The Group headquarter strengthened the management and control of funds, better utilized the Group’s idle funds. Through internal coordination and deployment of the Group's resources, the company greatly reduced external financing, thus the overall cost of the enterprise, and ultimately achieved the target of resource optimization. Although in A Commercial Real Estate Group there are still some deficiencies in the funds management after the implementation of the centralized model, the author believes that such a model is the direction for large real estate enterprises on their way of improving the management of their funds, which is also demanded and facilitated by the continuously improving national legal and economic system. The key is that the enterprise should find a centralized funds management model which suits their own situation, and continuously adjust and improve it during the implementation process.
参考文献总数:

 22    

馆藏号:

 硕460101/1571    

开放日期:

 2015-06-07    

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