房地产公司财务现状分析及改进措施(31页).docVIP

二〇一二年六月 摘 要 财务分析就是以会计核算和报表资料及其他相关资料为依据，采用一系列专门的分析技术和方法，对企业等经济组织过去和现在有关筹资活动、投资活动、经营活动的偿债能力、盈利能力和营运能力状况进行分析与评价，为企业的投资者、债权者、经营者及其他关心企业的组织和个人了解企业过去，评价企业现状、预测企业未来，做出正确决策提供准确的信息或依据。 本文在A房地产公司2009年-2011年的财务数据基础上，运用比率分析法对A房地产公司的经营现状进行具体的财务分析，包括短期偿债能力、长期偿债能力、营运能力、获利能力、综合财务分析、财务报表的对比以及趋势分析等方面。进而得出针对该房地产公司的财务评价。 本论文包括四个部分，第一部分是A房地产公司的概况及会计政策，财务政策，介绍A房地产企业基本的情况，在此基础上对A房地产公司进行财务分析。第二部分是财务分析的理论知识，包括财务分析的概念，财务分析的目的，财务分析的内容，财务分析的方法等。第三部分是本论文的核心内容，是对A房地产公司具体的财务分析，短期偿债能力、长期偿债能力、营运能力、获利能力，综合财务分析（杜邦分析）、财务报表的对比以及趋势分析等方面。最后一部分是在财务分析的基础上针对A房地产公司得出的结论及其改进措施及建议。 关键字：房地产企业；财务分析；财务评价 Abstract Financial analysis is based on accounting and reporting data and other relevant information, using a range of specialized analysis techniques and methods, to enterprises and other economic organizations in the past and present financing activities, investment activities, business activities, solvency, and evaluation, and operating conditions for corporate investors, creditors, business and other organizations concerned about companies and individuals to understand the business in the past, the evaluation of enterprise status, forecast the companys future, make the right decisions to provide accurate information or pursuant .??? This artile is based on 2009 to 2011 financial specific data of A real estate company, A real estate company, operating conditions, the specific financial analysis the use of ratio analysis, including short-term solvency and long-term solvency, operating capabilities, profitability, consolidated financial analysis (DuPont analysis), comparison and trend analysis and other aspects of the financial statements.?? ?This artile consists of four parts, the first is an overview of the real estate company and accounting policies, financial policies, introducing A real estate companies, . The second part is the theoretical knowledge of financial analysis, including the concept of financial analys