论文总字数：15829字

摘 要

我们每个人的生活都离不开衣食住行，房子更是在中国人心中占有重要的分量，同时房地产行业因为价格高，又是必需品，为中国经济发展做出了不可忽视的贡献。房地产企业想要获得市场优势，提高绩效是必不可少的手段。其中提高房地产上市公司的绩效，不仅可以提高企业的核心竞争力，还可以带动整个资本市场的健康发展。因此，对于房地产上市公司的绩效分析就显得尤为重要。通过绩效分析企业可以及时的了解自身的经营成效，评估经营成果，从而使企业及时取长补短，找到最适合的发展方向与道路。

本课题先介绍了研究房地产上市公司绩效的目的及意义，再了解了房地产行业的国内外研究现状以及选取了合适的绩效指标，最后以保利地产这家房地产上市公司为例展开详细的讨论，通过计算出总资产报酬率、资产负债率、存货周转率等数据分析了公司的盈利能力、营运能力、偿债能力、发展能力等，再与行业的平均水平进行对比分析，发现公司的总体情况较好，特别是在盈利能力及发展能力方面，在经营过程中的短期偿债能力及营运能力相对较弱，公司可以通过加强对存货的管理或提高资金的回收效率等手段以促进其更健康发展。

关键词：房地产上市公司 保利地产 绩效分析

Abstract

Each of our lives are inseparable from the basic necessities of life, the house is in the hearts of the Chinese people occupy an important component, while the real estate industry because of high prices, but also necessities for China's economic development has made a contribution can not be ignored.Real estate companies want to gain market advantage and improve performance is an indispensable means. Which improve the performance of real estate listed companies, not only can improve the core competitiveness of enterprises, but also can promote the healthy development of the entire capital market. Therefore, the real estate listed companies for the performance analysis is particularly important. Through the performance analysis of enterprises can timely understanding of their own operating results, assessment of operating results, so that enterprises in a timely manner to learn from each other, to find the most suitable direction of development and the road.

This paper first introduces the purpose and significance of studying the performance of real estate listed companies, and then understands the domestic and foreign research status of the real estate industry and selects the appropriate performance indicators. Finally, the real estate listed companies as an example are discussed in detail. Calculate the total return on assets, asset-liability ratio, inventory turnover and other data analysis of the company's profitability, operational capacity, solvency, development capacity, and then compared with the industry's average level of analysis found that the company's overall situation Good, especially in terms of profitability and development capability, the short-term solvency and operating capacity in the course of business is relatively weak, and the company can promote its healthy development by strengthening the management of inventory or improving the efficiency of capital recovery.

Key words: real estate listed company Poly property performance analysis

目 录

摘 要 I

Abstract II

第一章 绪论 1

1.1研究的目的与意义 1

1.2国内外研究现状 1

1.2.1国外研究现状 1

1.2.2国内研究现状 2

1.3研究内容与方法 3

1.3.1研究内容 3

1.3.2研究方法 3

1.4创新与不足 4

1.4.1创新 4

1.4.2不足 4

第二章 房地产上市公司绩效评价指标研究 5

2.1房地产上市公司绩效评价指标建立分析 5

2.1.1房地产业的界定 5

2.1.2房地产业的财务特点 5

2.1.3房地产企业开发关键的影响因素 6

2.2房地产上市公司绩效评价指标选取 6

第三章 房地产上市公司保利地产的财务绩效分析 9

3.1保利地产简介 9

3.2保利地产2012-2016财务报表的分析 9

3.2.1保利地产的偿债能力分析 10

3.2.2保利地产的营运能力分析 13

3.2.3保利地产的盈利能力分析 16

3.2.4 保利地产的发展能力分析 19

3.3保利地产经营绩效的总结和建议 22

4.1研究的结论 23

4.2研究的建议 23

参考文献 25

致谢 27

第一章 绪论

1.1研究的目的与意义

1.1.1目的

房地产业因其特殊性，需要的资金较其他行业多，有足够的资金才能支撑，流动性差、地域性差异明显，且与银行的关系紧密又与大众的心理需求密切相关，导致房地产行业与别的行业的有较大的差异。由于房地产行业的利润丰厚，前景光明，导致我国的房地产行业公司质量参差不齐，急需统一的入市标准并对相关公司进行适当的监督，针对房地产上市公司的绩效分析，有利于帮助我们了解房地产行业的运作流程，可以更科学的提出相应的建议，推动房地产行业更好的发展。

请支付后下载全文，论文总字数：15829字