房地产上市公司财务风险控制研究-会计学专业论文.docx

房地产上市公司财务风险控制研究 专 业：会计学 硕 士 生：刘丹丹 指导老师：王玉梅 副教授 摘 要 房地产行业是国民经济支柱产业，其关联度高，带动性强，对国民经济发 展有着巨大的影响。与此同时，房地产业的发展必然会受到国家宏观经济周期 性调控的影响。近几年来，令业界感受颇深的是，房地产业在 20 世纪 90 年代 后期以来发展突飞猛进，逐渐成为了我国经济发展的带头产业，但同时也成为 “经济过热”的源头而成为近几年国家宏观调控的目标之一。随着国家的宏观 调控政策逐渐发挥效力，开发商的用地总量逐步得到了控制，用地结构也有所 改善，经济适用房比例也在逐年提高，住房价格涨幅也逐渐变缓。因此可以看 出房地产企业正面临着各种风险，这些危机有可能会给企业带来很多不确定的 影响，其中，财务危机就显得尤为重要。所以，对房地产企业的财务风险如何 进行有效的控制和防范就成为本文的主要内容。 首先本文阐明了研究背景及研究意义，分析并总结了国内外对财务风险研 究的经典理论及研究现状。讨论了财务风险的概念、分类和特征，接着对房地 产企业财务风险的现状进行了论述，并对产生这些现状的成因进行了分析。在 对财务风险的识别方法进行比较的基础上，从我国房地产上市公司中抽取了 10 家上市公司作为研究样本，选取 23 个财务指标，利用主成分分析法识别房地产 企业的财务风险，借助 SPSS17.0 统计软件得出房地产企业财务风险的预测模型 并给出预测值，并选取了一家房地产企业作为案例，对本模型进行验证以及对 该公司存在的问题作出分析。该模型有助于房地产企业进行日常财务风险控制。 最后针对房地产企业中存在的问题提出了房地产企业的财务风险的控制与防范 策略。 关键词：房地产上市公司；财务风险；主成分分析 Financial risk control of listed company of real estate Specialty: Accounting Name: Liu Dandan Instructor: Wang Yumei Abstract Real estate as the pillar industry of the national economy, enormously impacts on national economic development. At the same time, the development of real estate must be affected by the cyclical fluctuations of the macroeconomic. In recent years, real estate industry develops rapidly since the late 1990s, and become the leading industry of Chinas economic development. On the other hand, It also become one of key industries which regulated by the national macroeconomic as the source of the overheated economy. Under the strong macroeconomic regularly, the property market policies filled one after another. In response of the tightening of the major commercial banks credit policy, the housing estate had to low its noble head and return to rationality. Developer of the total land is controlled, land use structure is improved, the proportion of affordable housing has increased, and the housing price also gradually rises. So, the real estate companies are facing a variety of risks, which are likely making some uncertain influence one firms. and the financial crisis appear s especially Important . Therefore, how to con