房地产上市公司财务报表分析.doc

摘要 摘要：随着市场经济的发展，一方面促进了我国企业的快速发展；另一方面也使企业之间的竞争环境不断激化。在此背景下，现代企业的经营管理与组织形式不断变化，使企业的各项财务活动异常复杂，为了深入了解我国企业的财务活动，必须有针对性的开展各项财务分析，为企业的经营管理决策提供依据。虽然我国的财务分析发展很快，也有很丰富的理论探讨和实证研究，但是针对房地产行业上市公司的研究却不多，由于房地产行业上市公司具有很多自身的运营特点以及今年来我国房产市场的极度活跃，有必要将房地产上市公司和财务分析相结合，开展相关的分析研究工作。本文主要运用相关的财务报表分析方法对我国房地产上市公司财务报表进行分析，从而更加深入的了解我国相关房地产上市公司的财务现状，也能够更客观、更实际的对我国相关房地产上市公司的财务现状进行分析和评价，找出我国房地产上市公司在财务报表方面主要存在的问题，通过制定相应的改进策略，以期提高我国相关房地产上市公司的财务状况。 关键字：房地产企业、上市公司、财务管理、财务报表 Abstract Abstract：With the development of market economy, on one hand to promote the rapid development of our enterprises; it also makes the competition between the enterprise environment is intensified. Under this background, the modern business management and organization forms of constant change, make the enterprise financial activities is very complex, to gain a deeper understanding of our country the financial activity of the enterprise, must be targeted to carry out various financial analysis, business management and decision-making provide a basis. Although our country's financial analysis is developing very quickly, also have very rich theoretical and empirical research to explore, but the real estate industry listed companies research is not much, because the real estate industry listed company has its own operating characteristics as well as this year, China's real estate market is extremely active, it is necessary to be listed real estate companies and financial analysis combines, to carry out the relevant analysis and research work. This paper mainly uses the relevant financial statements analysis method to our country real estate listed company financial statement analysis, and thus more in-depth understanding of China's real estate of listed company's financial situation, can more objective, more practical in real estate listed company's financial situation analysis and evaluation, find out our country listed real estate company in the financial statements with respect to the main existing problems, through the develo