本文關(guān)鍵詞：基于因子分析的房地產(chǎn)上市公司財務(wù)能力綜合評價研究　出處：《遼寧工程技術(shù)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 房地產(chǎn)上市公司 財務(wù)能力 因子分析

【摘要】：在如今的中國市場經(jīng)濟體系中,房地產(chǎn)行業(yè)占據(jù)了舉足輕重的低位。房地產(chǎn)行業(yè)內(nèi)部存在著激烈的競爭,但是該行業(yè)卻在不斷壯大、不斷發(fā)展,競爭與變化日新月異。一家房地產(chǎn)公司想要在激烈的競爭中獲得優(yōu)勢,就必須從公司的各個方面入手,全面提升公司品質(zhì)。而公司的財務(wù)能力,作為公司自身實力的重要指標,就更需要得到加強和改進。房地產(chǎn)上市公司作為房地產(chǎn)行業(yè)的龍頭企業(yè),其在財務(wù)能力方面的發(fā)展和存在的問題可以很好的反映整個行業(yè)的全貌。所以,文章選取了2013年滬深股市的20家房地產(chǎn)上市公司的年度報告,對企業(yè)的財務(wù)狀況進行評估；然后對存在問題比較明顯的幾家公司,有針對性的提出了幾點促進其長期發(fā)展的建議,主要集中在改進財務(wù)能力方面,這是該文研究的意義所在。在評價方法的選取上,本文選擇了相對客觀、準確和容易操作的方法——因子分析法。通過評價分析,找出主因子,計算因子得分。在評價指標的選取上,通過對中西方企業(yè)績效評價發(fā)展歷程的描述以及我國房地產(chǎn)上市公司指標體系現(xiàn)狀的分析,本文提出了影響房地產(chǎn)開發(fā)企業(yè)績效的關(guān)鍵因素,在分析了上市房企績效評價指標建立的原則和影響因素后,本文建立了以償債能力、盈利能力、營運能力、成長能力、現(xiàn)金流量能力等五個維度出發(fā)的財務(wù)指標評價體系。在實例研究中,本文以我國滬深兩市A股市場的20家房地產(chǎn)上市公司作為研究樣本,借助數(shù)據(jù)統(tǒng)計軟件SPSS,得出房地產(chǎn)上市公司的綜合績效排名。同時為房地產(chǎn)上市公司的發(fā)展提出了合理化建議。
[Abstract]:In the current market economy system of China, the real estate industry occupies a pivotal low. There is fierce competition in the real estate industry, but the industry is growing and developing. Competition and change are changing with each passing day. If a real estate company wants to gain an advantage in the fierce competition, it must start from all aspects of the company, improve the quality of the company in an all-round way, and the financial ability of the company. As an important indicator of the company's own strength, it is even more necessary to strengthen and improve the real estate listed companies as the leading enterprises in the real estate industry. Its financial ability development and existing problems can well reflect the overall picture of the industry. Therefore, the article selects 20 real estate listed companies in Shanghai and Shenzhen stock market in 2013 annual report. To evaluate the financial situation of the enterprise; Then the existence of more obvious problems of several companies, targeted to put forward a few suggestions to promote its long-term development, mainly focused on improving the financial capacity. This is the significance of this study. In the selection of evaluation methods, this paper chose a relatively objective, accurate and easy to operate method-factor analysis. Through evaluation and analysis, find out the main factors. Calculation factor score. In the selection of evaluation indicators, through the description of the development process of the performance evaluation of Chinese and Western enterprises and the analysis of the current situation of the index system of the listed real estate companies in China. This paper puts forward the key factors that affect the performance of real estate development enterprises. After analyzing the principles and influencing factors of establishing the performance evaluation index of listed housing enterprises, this paper establishes the ability to repay debt, profitability and operation ability. Growth ability, cash flow capacity and other five dimensions of financial indicators evaluation system. In the case study, this paper takes 20 real estate listed companies in Shanghai and Shenzhen A-share markets as the research samples. With the help of the statistical software SPSS, the comprehensive performance ranking of the listed real estate companies is obtained, and the rational suggestions for the development of the listed real estate companies are put forward at the same time.
【學(xué)位授予單位】：遼寧工程技術(shù)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F299.233.42

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