毕业设计（论文）-“保利地产”财务危机预警模式研究.docVIP

毕业论文（设计） 题 目： 系部名称： 系 专业班级： 学生姓名： 学 号： 指导教师： 教师职称： 2013年月摘 要 财务危机通常是指企业不能偿还到期债务的困难和危机，其极端形式是企业破产。为防止企业财务危机破产的发生重视对企业财务危机的分析与研究。Poly Real Estate Financial Crisis Warning Research Abstract Financial crisis usually refers to the enterprise is unable to repay maturing debt difficulties and crisis, its extreme form is the enterprise bankruptcy. So, in order to prevent the occurrence of enterprise financial crisis, we must pay attention to points and the research of enterprise financial crisis. The particularity of real estate industry is the need to have good financial crisis warning can timely take measures to avoid risk. This article uses the comparison analytic method and report analysis method, through the financial data and financial indicators of Poly real estate financial risk. Theory research and date analysis and model of analysis, mainly is aims at the inside of the poly form of financial crisis and the management pattern to make analysis and forecasting. This kind of analysis method based on the fact data, financial risk analysis and evaluation of poly, and put forward correction proposal. This article through the financial analysis of poly real estate, the realization of the sustainable development of real estate in destroy in our country, has great significance for the future. Keywords：Financial analysis Risk prediction The real estate industry Poly real estate 目 录 1 绪论 1 1.1 财务危机概述 1 1.2 财务预警分析模型 1 1.3 中国房地产业行业特点分析 2 1.3.1 入行门槛较低，但正在逐步提高 2 1.3.2 融资渠道单一，过分依靠银行贷款 2 1.3.3 行业集中度低，缺少行业统一标准 2 1.3.4 负债比率较高，财务风险较大 2 1.4 房地产行业的现状及未来的发展趋势 3 1.4.1 国内现状 3 1.4.2 发展趋势 3 1.4.3 保利地产简介 4 2 “保利地产”财务危机存在的原因分析 6 2.1 盈利能力分析 6 2.1.1 毛利率 6 2.1.2 营业净利率 7 2.1.3 净资产收益率 8 2.1.4 盈利能力分析小结 9 2.2 营运能力分析 9 2.2.1 应收账款周转率 9 2.2.2 存货周转率与存货周转期 10 2.2.3 总资产周转率 11 2.2.4 营运能力分析小结 12 2.3 偿债能力分析 12 2.3.1 短期偿债能力指标分析——营运资本 12 2.3.2 短期偿债能力指标分析——流动比率 13 2.3.3 短期偿债能力指标分析——速动比率 14 2.3.4 长期偿债能力指标分析——资产负债率 15 2.3.5 长期偿债能力指标分析——偿债能力分析小结 16