摘要
为了降低房地产投资开发风险,提高资金运转效率,房地产开发企业应注重开发过程中资金流的形成及管理。针对传统的房地产开发投资只注重会计利润,而忽视在开发过程中资金流的管理的观点,本文从资金流的定义出发,着重分析了房地产行业资金流的形成过程、流程模型和资金流管理模型,并阐述了其在房地产开发过程中发挥的决策作用。通过合理有效的措施,充分利用房地产资金流管理模型来保持现金流量的平衡,使资金流发挥更大的效用。
The traditional development and investment of real estate only pay attention to account profit, neglecting the fund flow management in the tap process. In order to lower the investment and development risk and improve the efficiency of fund operation, the formation process, flow model and fund flow management model of fund flow in real estate are analyzed with the definition of fund flow. The decision-making role played by the fund flow in the process of real estate tapping is explained.
出处
《重庆建筑大学学报》
CSCD
2002年第5期113-117,共5页
Journal of Chongqing Jianzhu University
