【摘要】：作為我國支柱型產(chǎn)業(yè)，房地產(chǎn)行業(yè)的發(fā)展對我國經(jīng)濟有重要影響。房地產(chǎn)是資金密集型行業(yè)，其發(fā)展的關(guān)鍵在于能否高效的籌集與使用資本，即能否制定并實施正確的財務(wù)戰(zhàn)略。隨著我國經(jīng)濟的不斷發(fā)展與改革，更要求房地產(chǎn)企業(yè)的財務(wù)管理活動要有長遠(yuǎn)的、全局的戰(zhàn)略思維。近年來，我國政府采用貨幣政策、財政政策等宏觀手段對房地產(chǎn)行業(yè)進行了嚴(yán)苛的宏觀調(diào)控，致使房地產(chǎn)行業(yè)外部金融環(huán)境變差，外部市場環(huán)境不確定性增強，更使很多中小型房地產(chǎn)企業(yè)由于資金鏈斷裂而倒閉。在行業(yè)背景與政策背景的雙重壓力下，房地產(chǎn)企業(yè)更應(yīng)該側(cè)重對財務(wù)戰(zhàn)略的分析，使其能夠更適應(yīng)環(huán)境的要求，實現(xiàn)企業(yè)的可持續(xù)發(fā)展。 本文選取具有代表性的房地產(chǎn)企業(yè)——保利地產(chǎn)作為研究對象，希望通過對保利地產(chǎn)財務(wù)戰(zhàn)略的分析，為保利地產(chǎn)的未來發(fā)展提供財務(wù)依據(jù)，并為中小型房地產(chǎn)企業(yè)財務(wù)戰(zhàn)略的制定與實施提供借鑒。本文首先通過關(guān)鍵因素分析、比率分析等方法對保利地產(chǎn)財務(wù)戰(zhàn)略現(xiàn)狀進行分析，，發(fā)現(xiàn)其存在的問題，并提出改進的必要性。隨后，本文對保利地產(chǎn)內(nèi)外部環(huán)境進行分析，并結(jié)合保利地產(chǎn)環(huán)境中存在的機會、威脅、優(yōu)勢、劣勢對保利地產(chǎn)財務(wù)戰(zhàn)略進行改進。最后，本文從提高財務(wù)戰(zhàn)略意識、調(diào)整集團組織結(jié)構(gòu)、完善集團信息建設(shè)、完善集團內(nèi)部控制、完善財務(wù)戰(zhàn)略考核標(biāo)準(zhǔn)等五個方面提出保利地產(chǎn)財務(wù)戰(zhàn)略改進方案的實施保障。
[Abstract]:As a pillar industry in China, the development of real estate industry has an important impact on our economy. Real estate is a capital-intensive industry. The key to its development is whether to raise and use capital efficiently, that is, to formulate and implement the correct financial strategy. With the continuous development and reform of our country's economy, the financial management activities of real estate enterprises should have long-term and overall strategic thinking. In recent years, the government of our country has adopted the macroscopical measures such as monetary policy and fiscal policy to control the real estate industry, which makes the external financial environment of the real estate industry worse and the uncertainty of the external market environment more uncertain. Many small and medium-sized real estate enterprises due to the breakage of capital chain closure. Under the double pressure of industry background and policy background, real estate enterprises should pay more attention to the analysis of financial strategy so that they can adapt to the requirements of the environment and realize the sustainable development of the enterprises. This paper selects the representative real estate enterprise-Poly Real Estate as the research object, hoping to provide the financial basis for the future development of Poly Real Estate by analyzing the financial strategy of Poly Real Estate. And for the small and medium-sized real estate enterprise financial strategy formulation and implementation to provide reference. This paper first analyzes the current situation of Poly real estate financial strategy by means of key factor analysis, ratio analysis and so on, finds out the existing problems, and puts forward the necessity of improvement. Then, this paper analyzes the internal and external environment of Poly real estate, and combines the opportunities, threats, advantages and disadvantages in the environment of Poly real estate to improve the financial strategy of Poly real estate. Finally, this paper puts forward the implementation guarantee of Poly Real Estate Financial Strategy improvement scheme from five aspects: raising financial strategy consciousness, adjusting group organization structure, perfecting group information construction, perfecting group internal control and perfecting financial strategy assessment standard.
【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

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 孫茂竹;王艷茹;;不同生命周期企業(yè)財務(wù)戰(zhàn)略探討[J];財會通訊(綜合版);2008年01期

2 昝新明;;基于關(guān)鍵因素分析法的財務(wù)戰(zhàn)略績效評價體系設(shè)計[J];財會通訊(綜合版);2008年10期

3 喻天舒;;財務(wù)戰(zhàn)略與企業(yè)價值的相關(guān)性研究——基于房地產(chǎn)企業(yè)的實證分析[J];財會通訊;2009年27期

4 徐鳳菊;王鳳;;生命周期理論下高新技術(shù)企業(yè)投資戰(zhàn)略分析[J];財會月刊;2009年17期

5 熊偉;鞏思敏;;A地產(chǎn)公司融資案例分析[J];財務(wù)與會計(理財版);2011年03期

6 胡玲;;基于企業(yè)生命周期的財務(wù)戰(zhàn)略選擇與評價——以用友股份有限公司為例[J];財政監(jiān)督;2011年05期

7 王薇薇;湯谷良;;萬科企業(yè)財務(wù)戰(zhàn)略十年軌跡與啟示[J];財務(wù)與會計(理財版);2010年08期

8 劉濤;;企業(yè)集團融資問題及對策[J];財會通訊;2011年14期

9 曹玉珊;;基于可持續(xù)增長模型的企業(yè)財務(wù)戰(zhàn)略選擇程序差異分析——來自中國上市公司的證據(jù)[J];江西財經(jīng)大學(xué)學(xué)報;2009年06期

10 閻達(dá)五,陸正飛;論財務(wù)戰(zhàn)略的相對獨立性——兼論財務(wù)戰(zhàn)略及財務(wù)戰(zhàn)略管理的基本特征[J];會計研究;2000年09期

本文編號：2251583