本科论文摘 要随着经济和人们生活水平的飞速发展，人们对房地产的需求也在不断增长，房地产企业的发展势头也十分迅猛。房地产企业数量和规模的急剧扩张，给房地产企业的日常管理带来了更大的挑战。近年来，企业财务理论日趋完善，企业能否创造更大的价值成为摆在企业面前首先要解决的问题。企业现金流量保持稳定，对于实现企业内部调控、决策安排、持久发展有着重要意义，有助于企业创造更大的价值。本文以华润置地有限公司为例，以其近三年与现金流相关的财务数据为基础，分析了华润置地有限公司的财务状况。由此可以得出，公司的现金流结构并不合理，现金流质量并不优越，现金流流速缓慢，存在风险。而后，通过分析华润置地日常经营活动中存在的现金流管理问题及问题产生的原因，提出能够实现公司现金流高效管理的策略。房地产行业的竞争日趋激烈，华润置地有限公司必须早些认识到现金流的重要性，调整公司的现金流管理模式和管理体系，紧跟时代的步伐，不惧外界的挑战，抓住机遇，才能获得长远的发展。关键词：现金流；现金流管理；商业模式本科论文AbstractWith speedy economic evolution and boosting the living level of the people, people's demand for real estate keeps increasing, which makes the scale of real estate enterprises continuously expand. Real estate enterprises’ quantity and scale expanded dramatically that has brought greater challenges to real estate enterprises’ management.In recent years, the enterprise financial theory is becoming more and more perfect, whether the enterprise can create greater value has become the first problem to be solved in front of the enterprise. The stable cash flow of an enterprise is of great significance to the rapid realization of internal control, decision-making and arrangement, and sustainable development of the enterprise, which is conducive to creating greater value for the enterprise.This paper take China Resources Land as an example, and analyzes the cash flow status of China Resources Land based on the financial data of the past three years. Ac...
