本文選題：房地產行業(yè) + 上市公司　； 參考：《江西農業(yè)大學》2016年碩士論文

【摘要】：眾所周知,房地產行業(yè)與老百姓的生活息息相關,國家為防止房地產行業(yè)過熱過快增長,出臺了很多調控政策,使房地產行業(yè)的發(fā)展遭遇經濟瓶頸,急需產業(yè)再升級。房地產企業(yè)升級的方向應著眼于自身資產結構的治理,通過提高其資產管理水平和利用效率,達到提高經營績效的目的。通過文獻及理論分析,結合科學的實證研究方法,探討房地產行業(yè)在資產配置方面可能存在的問題,并對優(yōu)化房地產企業(yè)資產結構提出相應的對策建議。以國泰安數據庫提供的2007-2014年房地產行業(yè)135家上市公司的財務報表為研究對象,將房地產行業(yè)的資產簡單分成流動資產和非流動資產兩個大類,以貨幣資金占比、應收款項占比、預付款項占比、存貨占比、長期股權投資占比、固定資產占比、無形資產占比作為反映資產結構的自變量,以資產報酬率作為反映經營績效的因變量,以企業(yè)規(guī)模和資產負債率作為控制變量,用SPSS17.0統(tǒng)計軟件對數據進行描述性統(tǒng)計分析和相關分析,并建立多元回歸模型。最后得出貨幣資金占比、存貨占比及企業(yè)規(guī)模與總資產報酬率呈正的線性相關關系,應收款項占比和資產負債率與總資產報酬率呈負相關關系,長期股權投資占比與總資產報酬率不相關。通過以上結論對房地產企業(yè)提出相應的對策和建議。首先,應對會計要素進行可靠真實的計量。其次,應加大貨幣資金的存量,加大對房地產開發(fā)生產的投資,加大對應收款項的有效管理和控制。再次要擴大企業(yè)規(guī)模尋求規(guī)模經濟收益,同時控制資產負債率,降低財務風險。最后應提高固定資產的使用效率,重視無形資產的貢獻,減少風險大、收益不能確定的長期股權投資項目。
[Abstract]:As we all know, the real estate industry is closely related to the lives of the common people. In order to prevent the real estate industry from overheating and growing too fast, the state has issued a lot of regulation and control policies, which make the development of the real estate industry meet with economic bottlenecks, and the industry is in urgent need of The direction of upgrading of real estate enterprises should focus on the governance of their own asset structure and improve the management level and utilization efficiency of their assets so as to achieve the purpose of improving the management performance. Through literature and theoretical analysis, combined with scientific empirical research methods, this paper discusses the possible problems in asset allocation in the real estate industry, and puts forward corresponding countermeasures and suggestions to optimize the asset structure of real estate enterprises. Taking the financial statements of 135 listed companies in the real estate industry from 2007 to 2014 provided by Cathay Pacific database as the research object, the assets of the real estate industry are simply divided into two categories: current assets and non-current assets. The proportion of prepaid payment, inventory, long-term equity investment, fixed assets, intangible assets as independent variables to reflect the structure of assets, return on assets as a dependent variable to reflect operating performance, Taking enterprise size and asset-liability ratio as control variables, descriptive statistical analysis and correlation analysis are carried out with SPSS 17.0 statistical software, and a multivariate regression model is established. Finally, the paper draws the conclusion that the proportion of money funds, the proportion of inventory and the return on total assets are positively linear, and the proportion of accounts receivable and the ratio of assets to liabilities are negatively correlated with the rate of return on total assets. The share of long-term equity investment is not related to the return on total assets. Through the above conclusions to the real estate enterprises put forward the corresponding countermeasures and suggestions. First of all, accounting elements should be measured reliably and truthfully. Secondly, we should increase the stock of monetary funds, increase investment in real estate development and production, and increase the effective management and control of receivables. Third, we should expand the scale of enterprises to seek economic benefits of scale, at the same time control the ratio of assets and liabilities, and reduce the financial risk. Finally, we should improve the efficiency of using fixed assets, attach importance to the contribution of intangible assets, and reduce the long-term equity investment projects with large risks and uncertain returns.
【學位授予單位】：江西農業(yè)大學
【學位級別】：碩士
【學位授予年份】：2016
【分類號】：F299.233.42

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本文編號：2068734