商业地产开发企业财务控制方法的探讨

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摘要：近年来，商业地产在我国如日中天，无论是兴建的速度还是其规模的扩张都很快，Shopping Mall是现代商业地产非常热门的发展业态，随着国外商业地产的成功模范加之其所带来的经济连锁效应使其成为新型的投资风向。与此同时，目前我国商业地产开发企业处于市场经济发展的初期阶段，选择正确的财务控制方法对其项目管理的完善具有极大的意义。商业地产想要在一追求经济效益的激烈的市场中占据一席之地，必须非常重视开发过程中的财务方法的控制，提高商业地产在社会中的经济地位。

本文以目前政策环境以及市场上存在的大型商业地产的现状，对大型商业地产开发项目财务控制方法进行了研究。首先对商业地产开发项目财务控制存在的问题进行概括，对写作本论文的目的及意义做简单的阐述，较系统的总结了商业地产开发企业的财务控制现状，发现在开发阶段存在授权批准的制度不完善、货币资金的控制不到位、预算管理不全面、成本控制不具体以及财务报告不真实等问题，指出现在商业地产开发企业所面临的挑战是：各种新型的及传统的商业地产争夺市场经济，国家实施住宅调控政策，使得商业地产进入市场宏观调控的范围，这些都将增加了商业地产开发的难度，如何确定财务控制方法以及使得财务控制方法行之有效，为地产的开发取得投资效益，为企业带来经济利益。同时，通过对国内外商业地产开发项目财务控制方法理论和经验的探究，确定商业地产项目在开发阶段财务控制的重点，并对财务控制方法进行探究，并对其应用于实际情况的影响进行分析。并利用定性和定量分析相结合的方法对各种风险进行评价，根据评价结果针对性的提出了应对措施和可行建议。48652

本文研究的目的，一是对商业地产开发企业财务方面存在的问题进行探究；二是通过此次论文研究对财务控制方法出现的问题提出行之有效的应对措施，使得商业地产开发企业降低投资风险，提高经济效益；三是以本论文研究内容为基础，对今后商业地产开发企业的财务控制方法进行更深的研究和探索，进而加深对本课题的探讨。

毕业论文关键词：商业地产财务控制建设项目成本控制

Discussion of Commercial Real Estate Financial Control Method

ABSTRACT: In recent years, commercial real estate in our country's heyday, both in the speed of construction and its expansion soon, the Shopping Mall in the development of modern commercial real estate is very popular formats, with the success of a foreign commercial real estate model combined with its brings the economic knock-on effects make it a new type of investment in the wind. At the same time, commercial real estate is at the early stages in our country, choosing the right financial control method has a great significance for the perfection of its project management. Commercial real estate in the pursuit of economic benefits in the fierce market occupy a place, must attaches great importance to the control of financial methods in the process of development, raise the economic status of commercial real estate in the society.

In this paper, the current policy environment and also present situation of the large-scale commercial real estate market, it’s beneficial to large commercial real estate development project financial control method. The most important is that the problem of the commercial real estate development project financial control, the purpose of writing this paper and the meaning to do a simple description, systematically summarizes the commercial real estate development enterprise financial control present situation, discovered during the development phase is authorized system is not perfect, the control of monetary fund does not reach the designated position, not comprehensive budget management, cost control is not specific and financial statements is not true, points out the challenges faced by commercial real estate development enterprises now are: all kinds of new and traditional commercial real estate for the market economy, the national housing regulation and control policy implementation, makes into the commercial real estate market macroeconomic regulation and control range, which will increase the difficulty of the commercial real estate development, how to determine the financial control method, and makes the financial control method is useful, the benefits of the development of real estate are for the profits of the enterprise. At the same time, based on the theory of commercial real estate development project financial control method and experience of exploration, to determine the commercial real estate projects in the development phase the focus of the financial control, and to explore the financial control method, and analyzes its use effect. And by using the combination of qualitative and quantitative analysis method to evaluate the risks, according to the evaluation results corresponding countermeasures and Suggestions are put forward.