摘要
现金流是房地产行业生存发展的命脉，是实现企业价值创造的关键要素。然
而，现有房地产企业在进行预算管理时通常存在不够重视，编制方法不科学以及
执行不到位等诸多问题，更别提将房地产企业的命脉现金流在预算中得以反映，
为房地产企业的后续发展埋下了巨大隐患

本文以理论分析为引导、数据分析为支撑、案例分析为例证。本文构建于笔
者之前对 ABC 房地产公司进行实地调研的基础之上，通过对该公司的全体人员
发放调查问卷和对主要领导人员进行专项访谈，使笔者对该公司的全面预算管理
情况有所了解，进而通过对全面预算管理理论知识的深入学习以及我国房地产行
业全面预算管理实施情况的数据收集，本文分别从预算管理机构构建情况、预算
编制流程、执行、控制、调整、考评与激励等方面总结出了 ABC 房地产公司在
全面预算管理过程中的优势以及不足之处，从而有针对性的提出了相应的解决方
案

通过分析研究，本文主要得出以下结论：第一，建立一个完善的预算管理组
织架构并清晰定义各层级的权责利对全面预算的实施具有指导性作用；第二，现
金流是企业生存的血液，以现金流为基础编制全面预算，应突出现金流的重要性，
凡不涉及现金流入或流出的项目，一般不应编入预算表；第三，在全面预算管理
中融入风险管控导向理念，对提高全面预算管理执行的效率效果具有重要意义

本文的创新之处在于以现金流为中心把涉及现金的经营活动编入预算，这样的预
算编制方法可以有效地把控公司的现金流向，统筹规划，优化资源配置。并且总
结出了以现金流为中心的全面预算的编制思路及年度资金预算平衡表

本文基于现金流量的角度，将全面预算管理的先进理念同我国房地产企业的
生产经营特点结合在一起，通过深入分析和研究房地产企业特征并同全面预算管
理相结合，探索出有益于房地产企业全面预算管理实施问题的解决方案，构建一
个房地产企业实施预算管理的较好模式，具有较强的现实意义

关键词：现金流，全面预算管理，房地产公司III
ABSTRACT
Cash flow is the blood of real estate enterprise operation, and it is a critical factor
in the value creation of an enterprise. However, some problems occurred during the
current budget management include paying less emphasis, unscientific preparation
method and improperly implementation, let alone reflecting cash flow which is the
lifeblood for the real estate in the budget, leaving high risks for real estate’s further
development.
This article uses theoretical analysis for guidance, data analysis for support, case
analysis for example research methods. This article based on a field research of ABC
Real Estate Enterprise conducted by the author before. By assigning questionnaires to
the overall staff and reviewing some leaders, I get some basic understand of this
company’s comprehensive budget management. Then through the data collected on
the comprehensive budget management as well as in-depth study of theoretical
knowledge of the real estate industry about the implementation of a comprehensive
budget management, this article sums the advantages and deficits of ABC real estate’s
budget management process from several aspects including budget authority,
budgeting processes, execution, control, and other aspects of adjustment, evaluation
and incentive, thus proposing the corresponding solution.
This paper gets the following conclusions：First, the establishment of a strong
budget management organizational structure and clearly definition of rights and
responsibilities of each level of implementation play a guiding role in comprehensive
budget. Secondly, cash flow plays an important role in a company’s survival, thus
these items that involve cash flow should be put into the cash flow sheet. Third: the
integration of risk management in the overall budget management and
control-oriented philosophy, the improvement of the efficiency of the implementation
of a comprehensive budget management is efficient. The innovation of this paper is
centered on the method of cash flow sheet, involving the items that are clearly
connected to cash flow, while excluding those don’t involve cash flow. Thus a perfect
budgeting method can effectively control the company&39;s cash flow, overall planning,
optimize the allocation of resources. In the end of the paper, it sums up the idea ofIV
preparing a cash flow as the center of the overall budget and cash flow as the center of
the annual capital budget balance sheet.
Based on cash flow point of view, this paper combines the advanced concept of
comprehensive budget management with our production and operating characteristics
of the case of real estate business. By in-depth analysis and study of the real estate
business, it’s very meaningful for this paper to explore the benefit of overall budget
management implementation solutions to problems, and to build a better budget
management mode for real estate enterprises.
Keywords: Cash flows, Comprehensive budget management, Real estate enterpriseV
目 录
摘要 ........I
ABSTRACT.....III
第一章 绪论 .....1
1.1 研究背景与意义..........1
1.2 国内外文献综述..........2
1.2.1 国外研究现状 ....2
1.2.2 国内研究现状 ....3
1.2.3 研究动态及实践进展的评述 ....5
1.3 研究思路及方法..........5
第二章 相关概念及理论基础 .7
2.1 相关概念..........7
2.1.1 全面预算管理的概念和内涵 ....7
2.1.2 全面预算管理的主要内容 ........7
2.2 房地产企业全面预算管理......8
2.2.1 房地产企业全面预算管理的主要内容 8
2.2.2 房地产企业全面预算管理实施方案设想 ......10
第三章 ABC 房地产公司预算管理现状......13
3.1 ABC 房地产公司简介...........13
3.1.1 房地产行业宏观环境分析 ......13
3.1.2 ABC 房地产公司基本概况 .....14
3.2 ABC 房地产公司预算管理情况.......15
3.2.1 预算管理机构构建现状 ..........16
3.2.2 预算编制流程现状 ......16
3.2.3 预算执行、控制与调控流程现状 ......18
3.2.4 预算考评体系现状 ......18
3.3 ABC 房地产公司预算管理主要问题分析...19
3.3.1 预算编制流程主要问题 ..........19
3.3.2 预算执行与控制过程主要问题 ..........20
3.3.3 预算考评与激励过程主要问题 ..........21
3.3.4 动态现金流“失真” .......22VI
第四章 ABC 公司全面预算管理方案的设计与实施..........23
4.1 以现金流为中心的实施全面预算管理方案设计....23
4.1.1 以现金流为中心的全面预算管理的优越性 ..23
4.1.2 以现金流为中心的全面预算的编制思路 ...........
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