房地产上市公司偿债能力分析毕业论文.doc

毕业论文 （20_ _届） 房地产上市公司偿债能力分析 摘 要 随着我国房地产企业的快速发展，越来越多的人关注房地产。房地产行业现在已经成为中国经济的支柱产业，对经济的发展和经济结构的调整都发挥着越来越重要的作用。本文采用案例研究的方法，在相关理论的基础上并结合房地产企业经营特点和财务管理实践经验，对房地产上市公司的偿债能力进行分析和评价，总结出房地产企业偿债能力指标存在的不足以及建议。 本文主要是分四个部分进行阐述，第一部分主要是对偿债能力分析相关的比率进行内容阐述，比如流动比率、速冻比率、资产负债率等。第二部分主要是对与偿债能力分析有关的因素进行分析。第三部分是以保利、荣盛发展、万通、信达、招商等房产对房地产上市公司的偿债能力进行分析。第四部分是指出房地产上市公司偿债能力存在的问题和几点建议。通过分析，了解到大部分房地产上市公司2010年的效益不佳，销量降低，存货增加，外借资金也在渐增，说明企业的偿债能力在降低。 关键词：房地产上市公司；偿债能力；短期偿债能力；长期偿债能力 Abstract With the rapid development of Chinas real estate business，More and more people are concerned about real estate. The real estate industry has become a pillar industry of Chinas economy, On economic development and economic restructuring are playing an increasingly important role. In this paper, Case Studies，on the basis of relevant theories and combining features of the real estate business and financial management experience, solvency of listed companies on the real estate analysis and evaluation, summed up the existence of the real estate business solvency indicators Deficiencies and recommendations. This article is described in four parts, The first part is an analysis of solvency ratios related to elaborate, such as current ratio, quick-frozen ratio, asset-liability ratio and so on. The second part is the analysis of the solvency analysis of the factors. The third part is based on Poly, Emori development, Wantong, Cinda, China Merchants and other real estate property analysis of the solvency of listed companies. The fourth part is the solvency of listed real estate company points out the problems and some suggestions. The analysis revealed that most real estate companies listed poor efficiency in 2010, sales decreased, increase in inventories, loan funds are also increasing, indicating that the solvency of companies in the lower.显示对应的拉丁字符的拼音 Keywords:Listed Real Estate Companies；Solvency；Short-term solvency；Long-term solvency 目 录 1 偿债能力相关理论概述 1 1.1 偿债能力的定义 1 1.2 偿债能力的内容 1 1.2.1 短期偿债能力 1 1.2.2 长期偿债能力 2 2 企业偿债能力的影响