房地产企业的营运资金管理探析.pdfVIP

Management World | 管理纵横 房地产企业的营运资金管理探析 □吴 婷 [ ] 摘 要 本文从房地产企业及其营运资金的特点着手，分析了我国房地产企业营运资金管理负债过度、流动资金占用过高、营 运资金周转期长的现状，并从实际出发探讨提升房地产企业营运资金管理绩效的措施:一方面积极拓宽融资渠道，降 “ ” 低融资成本，减少融资风险;另一方面引入零负营运资金 管理思想，加强营运资金的风险管理，加强对流动资金，包 括对存货和应收账款的管理。另外，构建新型的营运资金绩效管理体系，从供应链管理和渠道控制、客户关系管理的 角度改进营运资金的管理。 [ ] 关键词 房地产企业;营运资金绩效;现状;对策 [ 中图分类号] F293． 3 [ 文献标识码] A [ 文章编号] 1006 － 5024 ( 20 11) 11 － 0043 － 03 [ ] ( ) 作者简介 吴 婷，桂林航天工业高等专科学校工商管理系讲师，硕士，研究方向为税收与财务管理。 广西桂林 54 1004 : Abstract Starting with the characteristics of operation capital in real estate enterprises ， this paper has analyzes the current situation that feature the excessive debt ， too high circulating fund occupancy ， and long operation capital cycle of operation capital management in our country  s real estate enterprises ， and for the purpose of practice ， explored the measures to enhance the performance of operation capital management of real estate industry． On one hand ， it is imperative to positively broaden financing channels ， reduce financing costs ， and lower financing risk． On the other hand ， it is necessary to introduce the management idea of zero operation capital to strengthen the risk management of operation capital ， enhance the management of circulating fund including inventory and open － book credit． In addition ， it is necessary to build the system of new operation capital performance management ， and improve the management of operation capital from the aspects of supply chain ， channel control ， and customer relation management． : Key words real estate companies; operation capital performance; the status; countermeasures