發(fā)布時(shí)間：2018-07-08 19:37

  本文選題：營(yíng)運(yùn)資金 + 房地產(chǎn)公司　； 參考：《湘潭大學(xué)》2017年碩士論文

【摘要】：近幾年我國(guó)城市化進(jìn)程不斷加快,房地產(chǎn)行業(yè)也持續(xù)快速發(fā)展,對(duì)促進(jìn)我國(guó)國(guó)民經(jīng)濟(jì)發(fā)展起著不可替代的作用。據(jù)《2015中國(guó)統(tǒng)計(jì)年鑒》記載,2014年房地產(chǎn)行業(yè)對(duì)我國(guó)GDP直接貢獻(xiàn)率約為6%。營(yíng)運(yùn)資金是公司持續(xù)經(jīng)營(yíng)的根本保障,更是公司賴以生存的生命線。房地產(chǎn)行業(yè)作為資金密集型行業(yè),對(duì)營(yíng)運(yùn)資金管理提出了更高的要求,它貫穿于公司經(jīng)營(yíng)管理的各個(gè)過程,如何保障房地產(chǎn)營(yíng)運(yùn)資金能力是亟待解決的重大問題。本文首先系統(tǒng)的回顧了國(guó)內(nèi)外關(guān)于營(yíng)運(yùn)資金內(nèi)容與作用和營(yíng)運(yùn)資金管理績(jī)效評(píng)價(jià)的文獻(xiàn),總結(jié)國(guó)內(nèi)外學(xué)者關(guān)于營(yíng)運(yùn)資金管理的相關(guān)成果,為后文提供理論基礎(chǔ)。對(duì)這些理論基礎(chǔ)加以總結(jié)后,本論文以規(guī)范性研究與案例分析研究相結(jié)合的方法,選取L房地產(chǎn)公司的營(yíng)運(yùn)資金管理作為研究對(duì)象,結(jié)合當(dāng)前公司面對(duì)的競(jìng)爭(zhēng)環(huán)境對(duì)L房地產(chǎn)公司的營(yíng)運(yùn)資金管理現(xiàn)狀進(jìn)行了深入細(xì)致的剖析,找出L房地產(chǎn)公司營(yíng)運(yùn)資金管理中存在著營(yíng)運(yùn)周期過長(zhǎng)、營(yíng)運(yùn)資金運(yùn)營(yíng)低效、償債能力不足和流動(dòng)資產(chǎn)結(jié)構(gòu)不合理等問題;然后分別從內(nèi)部、外部分析問題產(chǎn)生的原因,其中內(nèi)部原因包括公司營(yíng)運(yùn)資金管理弱化、監(jiān)管力度不足、籌資方式不通暢和存貨性質(zhì)特殊等;而外部原因是從國(guó)家對(duì)房地產(chǎn)的調(diào)控政策不斷調(diào)整、房地產(chǎn)發(fā)展競(jìng)爭(zhēng)激烈兩方面分析。文章最后結(jié)合L房地產(chǎn)公司的實(shí)際背景提出加大營(yíng)運(yùn)資金管理投入力度,縮短運(yùn)營(yíng)周期;強(qiáng)化營(yíng)運(yùn)資金管理意識(shí),加強(qiáng)上下游企業(yè)的價(jià)值鏈管理;增強(qiáng)公司償債能力,優(yōu)化債務(wù)結(jié)構(gòu);優(yōu)化資產(chǎn)結(jié)構(gòu),創(chuàng)新銷售模式等對(duì)策。本文提出了提高公司的經(jīng)營(yíng)管理水平,建立與競(jìng)爭(zhēng)環(huán)境相適應(yīng)的營(yíng)運(yùn)資金管理新方法。這才是努力提升營(yíng)運(yùn)資金管理績(jī)效、獲得公司競(jìng)爭(zhēng)力的途徑之一。
[Abstract]:In recent years, the process of urbanization in China has been speeding up, and the real estate industry has also been developing rapidly, which plays an irreplaceable role in promoting the development of our national economy. According to the 2015 China Statistical Yearbook, the direct contribution rate of the real estate industry to China's GDP in 2014 is about 6%. Working capital is the fundamental guarantee of the company's continuous operation, but also the lifeline of the company's survival. As a capital-intensive industry, the real estate industry puts forward higher requirements for the management of working capital, which runs through the various processes of company management. How to ensure the working capital capacity of real estate is an important problem to be solved urgently. First of all, this paper systematically reviews the domestic and foreign literature on the contents and functions of working capital and the performance evaluation of working capital management, summarizes the relevant achievements of domestic and foreign scholars on working capital management, and provides a theoretical basis for the following articles. After summing up these theoretical bases, this paper chooses the working capital management of L real estate company as the object of study by combining normative research with case study. Combined with the competitive environment faced by the company at present, this paper makes a thorough and detailed analysis on the current situation of working capital management of L real estate company, and finds out that the operating period of working capital management of L real estate company is too long and the working capital operation is inefficient. Problems such as insufficient solvency and unreasonable structure of current assets are analyzed respectively from the internal and external aspects, including the weakening of the management of the company's working capital, inadequate supervision, and so on. The way of raising funds is not smooth and the nature of inventory is special, while the external reasons are analyzed from two aspects of the adjustment and control policy of the state to the real estate and the fierce competition of the development of the real estate. Finally, combining with the actual background of L real estate company, the paper puts forward to increase the investment of working capital management, shorten the operation period, strengthen the consciousness of working capital management, strengthen the value chain management of upstream and downstream enterprises, and strengthen the company's solvency. Optimize debt structure; optimize asset structure; innovate sales model and other countermeasures. This paper puts forward a new method of working capital management to improve the management level of the company and to adapt to the competitive environment. This is one of the ways to improve the performance of working capital management and gain the competitiveness of the company.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F299.233.42

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本文編號(hào)：2108532