Optimized Research On The Enterprise Budget Management Of Real Estate In China

Since the inception of comprehensive budget management theory, it have been used in large and medium-sized foreign enterprises, and many international and medium-sized enterprises in the implementation of a comprehensive budget management have made a better economic efficiency. It is a departure from the overall business through the scientific prediction, decision-making, with the value and variety of physical forms, such as a certain period of time reflect the future operating and financial results of the production of a comprehensive management system. In recent years, the Comprehensive Budget Management is becoming an integrated enterprise to enhance the management level of an important way, causing concern to enterprises. China's Ministry of Finance, the former State Economic and Trade Commission and relevant departments have issued rules and regulations are promoting a comprehensive budget management, in many enterprises in the actual implementation has also been made in the more significant results.Since the last century since the 90's, along with China's currency system, the implementation of housing reform, the real estate industry show ushered in a new development opportunity, to become the universal condemnation of the hot spot for investment. The real estate industry because of its unique nature preserve and increase the value-added, long-term use of a large number of investment characteristics of the Chinese economy one of the three pillars of industry. However, with China's accession to the WTO, foreign large-scale large-scale real estate enterprises will enter the domestic market, the domestic real estate enterprises will be brought unprecedented competitive pressure. As a result of foreign enterprises in the capital, technology and management has significant advantages, it is bound to make the development of better quality housing, better quality, lower construction costs, real estate market will be significant changes in the pattern. In order to fierce competition in the market to gain advantage, the real estate market, enterprises must have a sense of crisis, strengthening enterprise management, and gradually formed the core competitiveness of enterprises, high-tech, high-quality, high efficiency, low consumption, low cost, a brand in real estate development, and constantly open up the marketplace in order to maintain the survival and development.In such a market-oriented background, a comprehensive budget management system for enterprise internal control as an important component part of both planning and market mechanisms at the enterprise level, the combination is a link between the subjective and objective of the bridge, and its comprehensive strategic, institutional, market, and so unique function and role, and to determine this is to establish international standards in line with the model of corporate governance inevitable choice.For real estate enterprises, the main cash flow reflected in the risk control. Because there are very few real estate companies because of low profits and bankruptcy, the majority of companies going bust because of funding strand breaks. Therefore, in the real estate company to conduct a comprehensive budget management, it should be to balance the budget for funds to carry out the core. In order to achieve real-time control and the balance of funds, on the request to design a system of cash-based budget system to support the operation of real estate companies, but the cash basis of income and find it difficult to achieve the ratio of the cost. This budget will reflect the core objectives of the importance of the choice. At the same time, weak weak evaluation system will also lead to overall budget management system in the head no tail, the embarrassment undone. This is to enhance and improve the basis of real estate management business, to management, improve enterprise management level, enhance the market competition and risk-resisting ability has a certain degree of practical significance.Therefore, the author based on the operating characteristics of the real estate industry and its role in the management of the overall budget presented by the inadequacy of business case - DH Real Estate Development Co., Ltd. The actual research on the existing budget for property management system business carried out a wide area of optimization, its main focus on the establishment of the organizational structure of the budget, the choice of budgeting, budget execution and control system to improve incentives for the establishment of the budget. And through the optimization of the program, the overall budget management of real estate development in the future made the following recommendations:1.Budget management and strategic management. Budget management is a scientific management system, it is not a simple financial plan forecast and control, but the level in the management of enterprise development and control the direction of the guidelines. However, the real estate business now, most of them still adopt extensive management style, greater randomness, is not conducive to long-term development of enterprises. Robust and large enterprises to the pace of development, it must be to budget management and strategic management, and enterprise development strategies into the budget, not just in the management level, but also at the strategic point of view , the high-level guidance to the operation of enterprises.2.Cash payments with the implementation of the management of a combination of two lines. Budgetary control is based on cost control, cash flow control at the core. Only by controlling the cash flow of revenue to ensure the timely return of funds and expenditure of the fees they charge are reasonable; only the strict application of two lines of cash income and expenditure management, and give full play to the enterprise financial center in order to ensure that the funds use the power of highly concentrated to form a joint fund to reduce the financial risks to ensure that production, construction, and investment funds to satisfy the reasonable requirements and improve efficiency in the use of funds.3.To increase the budget with the control and binding combination. Budget management is the essential requirement of all economic activity revolved around the realization of business goals and to carry out, in the course of budget implementation to implement the business strategy, and strengthen enterprise management. Therefore, we must focus on the enterprise budget, improve budget control and binding. Budget is determined, that is, the enterprise has "legal effect", enterprises of all sectors in the real estate construction and sales activities, it is necessary to strictly enforce and effectively carry out economic activities around the budget. Enterprises in accordance with the budget of the executing agency for specific requirements, according to the "security on quarter to quarter of the year Paul" principle, the preparation of monthly and quarterly rolling budgets, and scheduling will be funding the establishment of a weekly, monthly budget analysis of the implementation of the system, such as regular . In accordance with the budget program management to track the implementation of budgetary control, financial management and focus on two main themes of the cost of management to strictly enforce budgetary policy and supervision of the budget reflect the implementation of timely implementation of the necessary means of constraints, the method of business management all together in the implementation of strategy budgeting process, and ultimately the formation of full and comprehensive management of the budget situation.