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基于价值链的中型房企业务财务体系研究

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房地产业的良性循环和健康发展一直以来都是国内外宏观经济关注的重点。本文基于典型房地产企业价值链,将预算管理、成本管理、投融资管理、绩效管理和风险管理等管理会计工具与方法嵌入到房地产企业项目管理的各业务环节,构建了以拓展财务、设计财务、建造财务和销售财务为内容的房地产企业业务财务体系。这一体系的构建,推进了房地产企业在业财融合的基础上更好地实现可持续发展目标,为加快构建房地产发展新模式奠定了坚实的微观基础。
The Research on the Business and Financial System of Medium-sized Real Estate Enterprises Based on Value Chain
The virtuous cycle and sound development of the real estate industry have been a focus of concern in the macroeco-nomic field both domestically and internationally.Based on the value chain of typical real estate enterprises,this paper embeds management accounting tools and methods,such as budget management,cost management,investment and financing management,performance management,and risk management,into various business processes of project management in real estate enterprises.It builds a business and financial system that focuses on development financing,design finance,construction finance,and sales fi-nance for real estate enterprises.The construction of this system has promoted real estate enterprises to better achieve sustainable development goals on the basis of business and finance integration,laying a solid micro-foundation for accelerating the construction of a new model of real estate development.

Value ChainMedium-sized Real Estate EnterprisesBusiness Finance System

陈振宁、刘海生

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宋都基业投资股份有限公司,杭州310016

浙江工商大学会计学院,杭州310018

价值链 中型房企 业务财务体系

2024

北方论丛
哈尔滨师范大学

北方论丛

CHSSCD
影响因子:0.192
ISSN:1000-3541
年,卷(期):2024.(5)
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