财务管理论文：万科的财务管理策略分析
本章主要的是对万科公司的财务管理进行了深入的分析，解析了公司的财务管理的策略，通过财务管理的剖析，来对各种商业的信息进行深入的了解。
&Business analysis of information 商业信息分析
3.2.1 Vanke&s financial management strategy万科的财务管理策略
We can see from the above analysis that all the arguments of Vanke& financial strategy are focused on the following accounts including inventory, Accounts prepaid (mainly for lands) and advance receipts. Now we will carry out a deeper discussion on these accounts.&
我们可以从上面的分析看到，万科的所有的财务战略，主要集中在以下账户，包括库存，应收预付（主要是土地）及预收款项。现在，我们将对这些帐户进行更深入的讨论。
We at least noted the following aspects through studying Vanke&s advance receipts:
Just as said previously, advance receipts grows gradually year by year and it takes a very large proportion in Vanke&s liability. See the following forms:&
Table 9- The comparison table of Vanke&s advance receipts万科的预收比较表
&Is Vanke&s statement &advance receipts do not actually constitute pressure on debt repayment ability? Instead, they will be recognized as the Company&s revenue upon booking of projects (China Vanke Co., Ltd.，2011) really true?
The notes of Vanke&s accounting statements indicate that its advance receipts are mainly from the pre-sale payment (Vanke,2011)which is not confirmed as income because it has not met the confirmation requirement.
According to the &Accounting standards for business enterprise& applied in China&s mainland in 2010, it can be inferred that there are two reasons for the unconfirmation of Vanke&s pre-sale receipts. One is that the main risk of commodity has not been completely transferred. The other is that the cost which has been incurred or will be incurred can not be measured reliably. The root cause is that the capital has not been fully invested because the projects is still under the construction even if the commodity houses has met the pre-sale requirements and start to be sold according to the pre-sale system of China&s mainland.
From the above analysis, we can conclude that Vanke&s advance receipts still have the duty to pay debts. The duty is Vanke should finish building the commodity houses as promised in the contract in time and submit the houses for use as required, which needs to be invested with capital. This conclusion is different from Vanke&s previous statement.这次的结论和万科以前的结论是不一样的。
Of course, the risk is not high if all the advance receipts of Vanke is kept for the construction of this project (this project here refers to the pre-sold houses as well as means that the capital from pre-sale is only used for the pre-sold commodity houses), but it is impossible to do like that. If Vanke really does like that, it can only show that Vanke&s capital utilization efficiency is low. As a result, the capitals from pre-sale definitely should be used in other projects (If the capital from the first phase sale is used in the second phase construction, it also can be regarded as being used in other projects.). The key is whether the appropriated amount is proper. So did Vanke have appropriated the pre-sale capital? If it did, whether was the amount proper?关键在于是否拨款是正确的。那么，万科挪用预售资金？如果这样做，是否是一个适当的量呢？
When checking Vanke&s balance sheet, we found a question calling for our much attention. Vanke&s inventory and advance payment take up the majority of its total assets. So if we want to judge whether Vanke has appropriated its pre-sale income capital and whether the amount is proper if it does, we only need to understand how much the advance payment and the inventory can not be offset by its advance receipts. When confirming the advance payment as income, the inventory needs to be offset as cost. Therefore, we made the following analysis form:当确认这些为收入的预付款，库存需要可以抵消的成本。因此，我们做了以下分析表：
Table 10 Comparison form of Vanke&s advance payment, inventory and accounts The above form indicates that the advance receipts& proportion in inventory and advance payment gradually grew from year 2008 to 2010, but it was still only 49% in 2010. Its absolute balance grew gradually.&
The above balance is the capital more than that of advance receipts used for lands and real estate construction. When the houses are pre-sold, they can be better liquidated under the good real estate situation from 2008 to 2010. So the big balance is basically used to buy lands that have not been developed and to invest in the real estate projects that have not met the pre-sale requirements. It can be reasonably supposed that the pre-sale capital Vanke has appropriated for purchasing lands is far beyond its anti-risk capability.&
Besides, we can also analyze Vanke&s inventory structure on Dec 31st,2010 as the following form(unit: RMB million):The above form indicates that the developed products was only 4% of the inventory, while the under construction products and products to be developed were 96% of the total inventory, among which the products to be developed took up 37%. The ratio will reduce a lot if the real estate market was severely hit and the realization capability will become poor. All these will bring huge risk to Vanke.&
如果房地产市场受到严重打击，公司实力会减弱，而且资金比例会减少很多。所有这些都将给万科带来巨大的风险。
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会计学毕业论文管理会计或者财务管理方向哪些比较好写
我是会计专业的，想写方向是管理会计供储垛肥艹堵讹瑟番鸡或者是财务管理方面的，我们要求15000，数据很重要，最好能实证，求指点。（具体一些，比如变动成本法，作业成本法，管理战略，能力分析等等）
老师让自己找找啊，都不给说，很是郁闷，想看看哪方面好些征求一下意见啊
提问者采纳
个人所得税的税收筹划试论公允价值金融危机下公允价值面临的挑战及其发展趋势低碳经济对企业理财环境的影响中小企业资金管理存在的问题与对策研究企业筹资活动中的纳税筹划研究企业投资活动中的纳税筹划研究企业内部环境与财务管理避供储垛肥艹堵讹瑟番鸡税与理财公司治理：基于国美控制权之争的案例分析企业价值创造的衡量：EVA还是Tobin’s Q基于企业集团视角的财务控制研究后金融危机时代的企业理财新思路全面预算柔性控制问题研究公司财务分层管理模式研究我国上市公司财务预警管理研究集团公司财务管理模式研究马鞍山方圆股份有限公司内部财务控制制度建设的思考财务风险控制与防范论地方财政风险及防范作业成本法在我国企业的应用研究财务管理中案例教学的运用税收筹划在现代企业财务管理中的运用中小企业融资问题研究基于风险管理视角的企业内部控制框架的构建内部控制与风险管理的关系研究内部控制与公司治理的关系研究基于激励约束机制的企业内部控制的构建存货内部控制整体框架的构建看看你可有兴趣~你可以选这些再请老师帮忙优化一下
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谢谢啦，这些题目大部分的方向都学过，回去再翻翻书啊
其他类似问题
唉唉供储垛肥艹堵讹瑟番鸡～～可惜我不是会计专业的不是很懂哦～～你可以问你的毕业论文老师来着。。。而且也可以去你们学校图书馆找书的捏～～～还有历年的年鉴之类的～～～
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个人觉得管理会计预算方面比较好取题~财务管理要广一些吧~~本人当年写财务管理中的财务杠杆~悲剧啊~你喜欢什么，对什么研究深一点就啥子咯~供储垛肥艹堵讹瑟番鸡或者你加分我就把我当年论文发你了~不太好的一篇~
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论坛好贴推荐求一个好写的财务管理方面的论文_百度知道
求一个好写的财务管理方面的论文
我想写关于企业破产方面的论文，但不知道这个题好写不？资料文献多不？
我有更好的答案
按默认排序
但看你需要那方面的了，财务--公司治理比较热门。我觉得的现在财务方面的论文财务方面有很多
企业破产方面 财务管理专业的你具体如何谈,这样我们才好帮到你
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