摘要：从项目管理视角，以房地产开发企业破产重整执行过程中的项目开发续建问题为研究对象，介绍了W破产重整项目的主要开发管理实践做法。基于案例研究剖析了破产重整项目开发的重要启示。指出合理选择投资时机并科学设置清偿机制是开发成功的前提；争取政府支持推动各项报批手续顺利办理是开发成功的关键；以现金流平衡为目标做好销售和工程铺排是开发成功的核心；打造一支优秀且稳定的项目管理团队是开发成功的重要保障。

关键词：破产重整；房地产开发；烂尾楼；收并购；项目管理

Abstract：From the perspective of project management，this paper takes the project development and construction in the implementation of enterprise bankruptcy reorganization as the research object，introduces the main development and management practices of W bankruptcy reorganization project，and summarizes the important enlightenment of bankruptcy reorganization project development on the basis of case study. It is pointed out that the premise of successful development is to reasonably select the investment opportunity and scientifically set up the repayment mechanism. Winning the support of the government and promoting the smooth handling of various approval procedures is the key to successful development. Taking the cash flow balance as the core of successful development to currently do a good job in sales and engineering layout，and building an excellent and stable project management team is an important guarantee for successful development.

Keywords：bankruptcy reorganization；real estate development；half-finished construction；merger and acquisition；project management

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建筑经济，2022（07）：53-60