房地产企业财务风险分析及控制研究—以龙湖地产为例（英文版）.docxVIP

PAGE II 摘要 房地产产业是国民经济发展的重要产业，该产业占据着不可或缺的位置，它渗透在不同行业的发展中，并对不同行业产生了一定的影响力。房地产业的良性发展对于调整产业结构，促进经济增长，提高民众生活水平有着非常重要的作用。房地产的大幅波动或失控势必会影响产业结构，造成上下游企业波动，甚至影响社会稳定。近年来，世界各地均出现房地产市场下行趋势。我国房地产市场仍面临着继续下行风险。因此，研究房地产产业的财务风险的重要性也不言而喻。 在1993年，龙湖地产于重庆创立，并在近20年里在全国逐步壮大。龙湖地产是一家精益求精、追求高品质和专注细节的房地产公司。其业务范围主要包含开发房地产、进行住房租赁和商业等业务，并参与养老等新兴领域。龙湖地产在1997年开发首个住宅项目，自此以来龙湖地产渐渐累积了周转性高、能够开发复合性地产的能力。并且累计已销售15万套产品，比如公寓、住宅、别墅、写字楼、商铺等。 本文简单介绍房地产企业的财务风险的含义、特征和分类。并且概要分析了房地产企业财务风险的影响因素。其次，简单的描述了财务风险的识别方式和财务风险控制方法。并在对龙湖地产进行案例分析，对企业的筹资活动，盈利活动，经营活动进行风险识别。并且使用单变量和多变量模型对龙湖地产财务风险进行综合评价。在文章的最后，简要的识别出龙湖地产风险控制上的问题，并给出一些指向性的建议。 关键词：房地产企业; 财务风险; 财务风险控制 Abstract The real estate industry is one of the most vital industries in the development of Chinese economy, which occupies an indispensable position and it can does impact on different industries. The healthy development in real estate industry act as a vital role in stimulating economic growth, and does impact on adjust company’s structure and improving peoples life. The large fluctuation or out of control of real estate will inevitably affect the industrial structure, and cause the fluctuation of upstream and downstream enterprises, and even affect the social stability. In recent years, there has been a decreasing tendency in the real estate market around the world. Therefore, Chinas real estate market is also facing downward risks. Nevertheless, the significance of analysis financial risk of real estate industry is self-evident. Longfor Real Estate Company was founded in Chongqing in 1993 and grow and developed in China. Furthermore, the company is a big real estate company pursuing perfection, absorbed in quality. Moreover，the business mainly covers real estate development, rental housing, commercial operations and other businesses, and is actively testing pension program. Since Longfor developed their initial residential project Chongqing Garden in 1997, the company has gradually formed to a high-turnover, compound real estate development capability. Besides