保利房地产股份有限公司盈利能力分析 会计财务管理专业.docxVIP

PAGE PAGE 1 摘 要 盈利能力不仅是评估公司经营状况的重要指标，还是评估公司财务状况的重要指标。公司是否具有盈利能力不仅关系到自身发展，而且关系到公司能否吸引到投资者。房地产行业在我国经济社会发展过程中起到了非常重要的作用，但与此同时，房地产企业过于注重市场扩张而忽视了盈利能力的提升，无法保障企业内部盈利实力的增长，不利于房地产市场的发展。作为我国知名度很高的房地产公司，对保利房地产股份有限公司的盈利能力的剖析在很大程度上会地影响到公司管理层的后续投资以及公司的战略布局。本文通过以保利房地产股份有限公司为例，采取杜邦分析法，通过纵向对比分析以及横向对比分析分析保利房地产股份有限公司地产盈利能力存在的问题，并针对相应的问题提出优化建议，希望可以为保利房地产股份有限公司以及其他房地产企业在盈利能力管理方面提供参考，以此促进我国房地产市场的健康发展。 关键词：保利房地产 盈利能力 杜邦分析法 PAGE PAGE III Abstract Profitability is not only an important indicator to evaluate the operating condition of a company, but also an important indicator to evaluate the financial condition of a company. Whether a company has profitability is not only related to its own development, but also related to whether the company can attract investors. The real estate industry has played an important role in promoting the growth of Chinas national economy and improving residents welfare. However, with the rapid development of the real estate market, the overheated investment has given rise to a large number of investment bubbles and accumulated a large amount of inventory. Real estate enterprises pay too much attention to market expansion while ignoring the improvement of profitability, and cannot guarantee the growth of internal profitability, which is not conducive to the development of the real estate market. Poly Real Estate Co., Ltd. is a well-known real estate company in China, so the profitability analysis will greatly affect the follow-up investment of the companys management and the strategic layout of the company. By taking Poly Real Estate Co., Ltd as an example, this paper adopts DuPont analysis method to analyze the existing problems of real estate profitability of Poly Real Estate Co., Ltd through vertical and horizontal comparative analysis, and puts forward optimization suggestions for the corresponding problems. It is hoped that this paper can provide reference for Poly Real Estate Co., Ltd. and other real estate enterprises in profitability mana