珠海华发实业股份有限公司财务分析.docVIP

PAGE 31 摘 要 在企业经营管理里财务分析扮演的是一个必不可少的角色。财务分析通过对企业公开发布的财务数据的收集、整理和分析，将庞大且纷乱的信息、数据转换成有决策意义的信息，确保企业的债权人，投资者，经营者及相关关心企业的组织或个人在做出决策时，能减少决策的不确定性。 随着中国经济发展进入新常态，在这种情况下，房地产市场已从2013年的高速增长阶段进入全面调整阶段，并呈现下降趋势。在这样的情况下，对企业进行准确合理的财务分析，才能让公司充分利用市场发展机遇，加快战略转型升级，实现公司发展的战略性新突破。 本文通过研究华发股份，将华发股份2013年-2017年的财务报表及其他相关资料进行分析研究。由于华发股份是房地产企业，相对于其他企业来说，房地产企业的经营更具有长期性和高风险性，并不能完全适应现行的狭义的财务分析，所以对华发股份的财务分析时会进行一定的调整。 关键词：财务分析 房地产企业 特殊性 经营情况 Abstract Financial analysis plays an essential role in business management. Financial analysis transforms large and chaotic information and data into decision-making information through the collection, collation and analysis of publicly released financial data, ensuring the creditors, investors, operators and organizations concerned with the company or Individuals can reduce uncertainty in decision making when making decisions. As Chinas economic development enters a new normal, in this case, the real estate market has entered a comprehensive adjustment phase from the high-speed growth phase in 2013, and has shown a downward trend. Under such circumstances, accurate and reasonable financial analysis of enterprises can enable the company to fully utilize market development opportunities, accelerate strategic transformation and upgrade, and achieve strategic new breakthroughs in the companys development. This paper analyzes the financial statements and other relevant information of Huafa Shares from 2013 to 2017 by studying Huafa Shares. Since Huafa is a real estate enterprise, compared with other enterprises, the operation of real estate enterprises is more long-term and high-risk, and it cannot fully adapt to the current narrow financial analysis. Therefore, the financial analysis of Huafa will be carried out. Adjustment. Key words: financial analysis real estate enterprise speciality business situation 目 录 TOC \o 1-4 \h \z \u 一 绪论 1 (一) 研究背景 1 (二) 研究目的 1 (三) 研究内容及方法 1 1、 研究内容 1 2、 研究方法 2 3、 研究思路 3 二 文献综述及相关理论 3 (一)