大连理工大学专业学位硕士学位论文
摘
要
房地产行业一直是国民经济的支柱产业，房地产行业的繁荣发展带动了产业链条的
发展，有效促进社会就业和社会稳定。为了控制房价的快速上升，政府采取了多轮的调
控政策。调控政策的全面实施，使房地产市场迅速降温，房地产项目的销售速度下降。
销售萎缩直接导致公司的各项资金支付计划搁置、工程进度放缓，甚至出现资金链断裂
的风险。MD置业辽宁公司的个别项目甚至出现当月销售为零的情况，而项目的各项资
金计划正常支付因此引起资金成本过高。随着土地、材料、人工等成本上涨，MD置业
辽宁公司的利润受到严重挤压，很多项目甚至出现了亏损状态。MD置业辽宁公司必须
改进财务预算管理，通过有效的财务预算来利用资金并实现公司效益最大化。
本文首先介绍了在“房住不炒”“热点城市土地集中供应”的调控背景下 MD置业
辽宁公司的经营情况。然后对 MD置业辽宁公司项目全周期管理过程中，涉及财务预算
管理的环节进行分析，总结已经运营项目的财务预算管理经验教训，找到公司目前在财
务预算管理方面存在的问题。针对 MD置业辽宁公司在财务预算管理遇到问题进行逐一
剖析时，发现问题主要集中人员素质、绩效考核、技术支持等几个方面。根据 MD置业
辽宁公司实际情况，从加强管理层及各部门人员的预算意识、提升预算人员素质、构建
预算梯队、优化工作流程、扩大绩效考核指标范围以及增加系统支持等方面入手进行改
进。
本次改进目的是通过把 MD置业辽宁公司财务预算管理日常过程中出现的问题进
行纠正。把改进措施应用到实际工作，在财务预算管理流程中减少部门间内部损耗，提
高工作效率。通过财务预算改进提升财务预算管理在 MD置业辽宁公司中的地位，使财
务预算管理为公司有效匹配各项资源，增加资金流动性，降低企业的各项成本，实现效
益最大化。希望本文在解决 MD置业辽宁公司财务预算管理目前困境的同时，能够在集
团其他分公司进行推广。也希望改进思路能够被其他房地产公司借鉴。
关键词：房地产公司；财务预算；预算管理
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MD置业辽宁公司财务预算管理改进研究
Research on the Improvement of Financial Budget Management of MD
Real Estate Liaoning Company
Abstract
The real estate industry has always been the pillar industry of the national economy. The
prosperity and development of the real estate industry has driven the development of the
industrial chain and effectively promoted social employment and social stability. In order to
control the rapid rise of housing prices, the government has adopted several rounds of
regulation policies. The real estate market rapidly has been cooled by the full implementation
of the control policies. And the sales speed of real estate projects has declined.The shrinking
sales directly lead to the shelving of the company's payment plans, and slow down the project
progress, even result in the risk of capital chain fracture. One of MD Real Estate Liaoning
company's projects even appeared Zero sales,the normal payment of the project's capital plan
cause high capital cost. In addition, the profit of MD Real Estate Liaoning has been severely
squeezed due to the rising cost of land, materials and labor. MD Real Estate Liaoning
company must improve the financial budget management, through the effective financial
budget to use the funds and maximize the company benefits.
This thesis first introduces the management of MD Real Estate Liaoning Company under
the background of "no speculation on housing ","Centralized Supply of Hot Urban Land".
Then, analyze financial budget management in the whole process of the project, summarize
the experience and the lessons of financial budget management of the operational projects ,
and find the existing problems in financial budget management of the company. When
analyzing the problems encountered in financial budget management of MD Real Estate
Liaoning Company, it is found that it mainly focuses on personnel quality, performance
appraisal and technical support. According to the actual circumstance of MD Real Estate
Liaoning Company,financial budget management is improved from strengthening personnel
consciousness, improving the quality of budget personnel, building the budget echelon,
optimizing the work process, expanding the scope of performance assessment indicators and
increasing the system support.
The purpose of this improvement is to correct the problems in the daily financial budget
management of MD Real Estate Liaoning Company.Apply improvement measures to
practical work, reduce internal loss between departments and improve work efficiency in the
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大连理工大学专业学位硕士学位论文
process of financial budget management.Improvement through financial budgeting aims to
enhance the position of financial budget management in MD Real Estate Liaoning Company,
so that the financial budget management can effectively match various resources Increase
capital liquidity, reduce various costs of enterprises,for the company to achieve the maximum
benefit. It is hoped that this thesis can be promoted by other branches of the group while
solving the current predicament of financial budget management of MD Real Estate Liaoning
Company. Also hope the improvement can be used for other real estate company.
Key Words：Real Estate; Financial Budget; Budget Management
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