摘 要房地产企业对现金流量管理的要求会比较高,与其他行业相比，其对于资金的依赖程度更强，所以企业的正常经营离不开健康的现金流。多数房地产企业除了企业自身投入了巨大资金之外，同时也通过融资等方式来扩充企业资金，房地产公司必须要重视起现金流量方面的管理。本文开始先介绍了在企业日常财务管理中现金流量管理的重要性以及房地产行业现金流量运转具有的特点。以宝能地产为案列，详细介绍了公司的现状，并分析现状发现该公司存在过度扩张、现金流量供应不足、资金回收期过长以及现金流管理体系不健全等问题。因此建议公司要在投资的规划上做到有的放矢，合理投资，合理规划投资方向，并且扩宽企业的融资渠道，以保持企业资金的流动性，企业的现金流量管理体系也要不断完善，让企业的发展更加健康稳定。关键词：流动比率 速动比率 盈利现金比率 应收账款周转天数Abstract Real estate enterprises have higher requirements for cash flow management. Compared with other industries, they are more dependent on capital, so the normal operation of enterprises is inseparable from healthy cash flow. Most real estate companies not only invest a lot of money in themselves, but also expand their funds through financing and other ways. The real estate companies must pay attention to cash flow management. This paper first introduces the importance of cash flow management in the daily financial management of enterprises and the characteristics of cash flow operation in the real estate industry. Taking Baoneng real estate as a case, this paper introduces the current situation of the company in detail, and analyzes the current situation and finds that the company has problems such as excessive expansion, insufficient cash flow supply, long fund recovery period and imperfect cash flow management system. Therefore, it is suggested that the company should plan its investment in a targeted way, make reasonable investment, plan the investment direction reasonably, and expand...
