房地产企业偿债能力分析--以万科房地产为例.docxVIP

PAGE 17 摘要 对于现代企业而言，在其发现过程中树立起较好的信是非常重要的，因为它关系到了该企业未来的发展与生存。在信用评价中，最重要的部分便是一个企业的偿债能力，具体是指一个企业可以接受并且可以按期偿还债务的能力。通常情况下，企业照常经营时应当按照要求等值偿还经营初期所欠下的各种长短期债务，倘若没有做到的话会对其信用产生很严重的危害，这将直接导致该企业未来的长期发展生存受到影响。从事房地产的企业通常在国民经济中能起到至关重要的作用，且通常都具有较高的负债度与负债规模。此外，由于该行业具有较长的产业链，因此能够很好地带动起一国或一个地区的经济发展，并且能很好地反映出该国或地区的经济发展水平。本文通过分析有关企业的长期、短期偿债能力，并以万科房地产的公司案例作为分析对象进行深入探讨。最终得出结论：我国的房地产企业在偿债能力中呈现出了债务压力过高、偿还渠道单一、动态偿还能力不足等的问题，如果任其发展必将会导致企业出现债务危机，最终会对企业的生存产生影响。基于此本文提出了改革财政制度，制定债务风险预警系统、拓宽融资渠道、设定动态的资金流动计划等保证资金供应充足的对策，以提高房地产企业偿债能力。 关键词: 债务偿还能力；流动比率；万科房地产企业 Abstract For modern companies, it is very important to establish a good letter in the process of discovery, because it is related to the future development and survival of the company. In the credit evaluation, the most important part is the solvency of a company, specifically the ability of a company to accept and repay debts on time. Under normal circumstances, when the company operates as usual, it should repay the various long-term and short-term debts owed in the initial stage of operation according to the requirements. If it is not done, it will cause serious damage to its credit, which will directly lead to the long-term future of the enterprise. Development and survival are affected. Companies engaged in real estate often play a vital role in the national economy and often have a high level of debt and debt. In addition, because the industry has a long industrial chain, it can well promote the economic development of a country or a region, and can well reflect the level of economic development of the country or region. This paper analyzes the long-term and short-term solvency of the relevant enterprises, and conducts an in-depth discussion based on the company case of Vanke Real Estate. Finally, it is concluded that Chinas real estate enterprises have problems such as excessive debt pressure, single repayment channel, and insufficient dynamic repayment ability in the solvency. If they are allowed to develop, they will lead to a debt cri