房地产公司财务报表分析相关问题探讨.doc

房地产公司财务报表分析相关问题探讨 专业：（） 姓名：引言 3 1房地产公司财务报表分析现状 4 1.1房地产行业发展的现状 4 1.2房地产公司财务报表分析存在的问题 4 1.2.1大量预收账款致短期负债剧增，影响对企业偿倩能力的判断 5 1.2.2房地产企业的利润数据对其盈利能力的反映具有片面性 6 1.3房地产企业财务报表分析的改进措施 7 1.3.1充分利用表外信息 7 1.3.2对财务报表的项目进行具体分析并做出调整 7 1.3.3重视对现金流量表的分析 8 1.4房地产企业财务报表分析方法 8 1.4.1根据收款方式分析预收账款，确认收入 8 1.4.2分析开发成本的构成，确认成本 9 2基于保利房地产公司的财务报表常规分析 10 2.1保利地产简介 10 2.2保利房地产公司财务报表常规分析 11 2.2.1资产状况分析 11 2.2.2偿债能力分析 12 2.2.3营运能力分析 17 2.2.4盈利能力指标分析 18 2.2.5成长性分析 22 2.3 对保利地产财务报表分析的小结 22 3房地产公司财务报表分析未来发展趋势 24 3.1 对财务报表本身的改进 24 3.2 对财务报表分析指标的改进 25 3.3 对财务报表分析方法的改进 26 结论 27 致 谢 28 参考文献 29 附录1 保利2009-2011年资产负债表 30 附录2 保利2009-2011年利润表 32 附录3 保利2009-2011年现金流量表 33  摘要 财务报表分析是一项重要而细致的工作，目的是通过分析，认清公司的找出企业在生产经营中存在的问题，以评判当前企业的财务状况，预测未来的发展趋势。报解读,要综合财务管理、财务会计、审计等相关的知识,需要结合财务知识和上市公司公开的披露的消息等非财务知识,分析该家公司的现状。Abstract Financial statement analysis is an important and meticulous work, the purpose of financial analysis is to identify the nature of the company, find out the problems existing in the production and operation of the enterprise, in order to judge the financial position of an enterprise, and forecasts the trend of development. Interpretation of report, comprehensive financial management, financial accounting, auditing and related knowledge, combined with financial knowledge and public disclosure of the listed company financial knowledge, analyzes the present situation of the company. Real estate as a niche product, the third industry in the tertiary industry and even the entire national economy has a pivotal position in the real estate industry development has a strong ripple effect, its healthy and stable development to provide important basis for the steady development of the whole national economy. The first part of this article is about the overview of the status quo of real estate company financial statement analysis, mainly elaborated the real estate industry development present situation and the problems existing in the real estate company financial statement analysis an