【正文】 弱 ” 等問(wèn)題仍然突出。為了實(shí)現(xiàn)房地產(chǎn)集團(tuán)的良性循環(huán)發(fā)展，制定并實(shí)施有效的資金管 理方案就成為迫切的問(wèn)題，也是形成房地產(chǎn)集團(tuán)核心競(jìng)爭(zhēng)力的重要途徑。 關(guān)鍵詞： 房地產(chǎn)集團(tuán) ； 資金集中管理中心 ； 模式比較 ； 現(xiàn)金池模式 2 ABSTRACT Real estate industry is the important pillar industry of national economy． The healthy and continuous development of real estate industry is important not only of building a harmonious society,but also of developing the national economy． However,in recent years， the fastrising price of real estate attracts the focus of government,who places several new policy regulations and controls on this industry． In addition to the influence of the economy depression,the real estate industry has shown the inflexion． The waitandSee attitude of people affects the chain of the funds which is the most important part in real estate industry． What is more,as the estate industry is capital intensive,financing bees another indispensable soures of funding。s， a new model， cash pool management has been rose in foreign countries， which makes use of the cooperation between enterprise groups and mercial banks to deploy internal funds， improve fund use efficiency,and save capital costs effectively． In the current circumstances， enlarged scale of real estate industry bees the development trend． Thus， based on research results and practical experience of the management of funds， this article mainly discusses the fund model of centralized management． Simultaneously,utilizing parative analysis， empirical analysis and investigating method， this article brings new ways， which make the advanced management model， cash pool model， to match the funds management of real estate industry． Through bination of prehensive budget management and 3 control of cash flow,to improve the rigidity of the budget and enforceable；through‘‘bank direct connect’’optimizing the relationship between funds of pany to reduce overall tax burden； through cash pool to meet the group strategic requirements， to improve the transparency and efficiency in the use of funds， reduce financial risk,maximize the value of funds， and ensure the survival of enterprises and sustainable development． Finally,through the analysis of wuhan Real Estate Group，the article designs a practical cash pool model for the enterprise development to realize the bination of theory and practice． Keywords： Real Estate； Enterprise Group； Capital； Management I 目 錄 第 1 章 前言 .................................................................................................................... 1 研究的背景與意義 ............................................................................................... 1 國(guó)內(nèi)外研究現(xiàn)狀 ................................................................................................... 2 國(guó)外房地產(chǎn)企業(yè)集團(tuán)資金管理的研究 .......................................................... 2 國(guó)內(nèi)房地產(chǎn)企業(yè)集團(tuán)資金管理的研究 .......................................................... 3 論文的研究?jī)?nèi)容、方法與研究思路 ....................................................................... 4 研究?jī)?nèi)容 .................................................................................................... 4 研究方法 .................................................................................................... 4 研究思路 .................................................................................................... 5 論文的創(chuàng)新點(diǎn) ...................................................................................................... 5 第 2 章 房地產(chǎn)企業(yè)集團(tuán)資金管理理論概述 ....................................................................... 6 資金管理理論 ...................................................................................................... 6 資金管理的概念及內(nèi)容 ............................................................................... 6 資金管理的基本理論 .................................................................................. 7 企業(yè)集團(tuán)的資金管理 ............................................................................................ 8 企業(yè)集團(tuán)的特征 ......................................................................................... 8 房地產(chǎn)企業(yè)集團(tuán)資金管理的特點(diǎn) ................................................................. 8 企業(yè)集團(tuán)資金集中管理的趨勢(shì) .................................................................... 9 企業(yè)集團(tuán)資金管理模式 ............................................................................... 9 各種資金管理模式比較 ............................................................................. 13 第 3 章 WH房地產(chǎn)企業(yè)集團(tuán)資金管理現(xiàn)狀 ..................................................................... 14 WH房 地產(chǎn)企業(yè)集團(tuán) 情況 簡(jiǎn)介 ............................................................................ 14 房地產(chǎn)企業(yè)集團(tuán)簡(jiǎn)介 .......................................................................... 14 房地產(chǎn)企業(yè)集團(tuán)的財(cái)務(wù)狀況 ................................................................ 16 WH房地產(chǎn) 企業(yè) 集團(tuán) 的 資金管理 狀況 ........................................................ 18 WH 房地產(chǎn)企業(yè)集團(tuán)資金管理存在的問(wèn)題 ........................................................... 21 資金管理體制 存在的 問(wèn)題 ......................................................................... 21 項(xiàng)目投融資 問(wèn)題 ....................................................................................... 22 資金管理方式 存在的 問(wèn)題 ......................................................................... 23 第 4 章 改善 WH 房地產(chǎn)企業(yè)集團(tuán) 的 資金管理 ................................................................. 24 WH 房地產(chǎn)企業(yè)集團(tuán)資金管理的目標(biāo)與原則 ....................................................... 24 WH房地產(chǎn)企業(yè)集團(tuán)資金管理目標(biāo) ............................................................ 24 WH房地產(chǎn)企業(yè)集團(tuán)資金管理原則 ............................................................ 25 改善 WH 房地產(chǎn)企業(yè)集團(tuán)資金管理 的對(duì)策 ......................................................... 26 改革資金管理體制 .................................................................................... 26 改善項(xiàng)目投融資問(wèn)題 ................................................................................ 30 改進(jìn)資金管理方式 ...............