财务会计报表与企业发展的预警分析——基于上市公司房地产行业的相关数据分析.docVIP

PAGE PAGE 26 财务会计报表与企业发展的预警分析——基于上市公司房地产行业的相关数据分析 摘要：房地产行业在近些年来发展十分迅速，并且在相对较短的时间里面就成为了国民经济中的支柱性行业，虽然在这个行业发展的过程中遭遇过经济环境不景气的影响，但是总体来说还是在稳步发展的。2016年年初颁布的限购令使得局部地区的房地产市场再次火热起来，机遇和威胁常常是相伴而生的。房地产行业的高投入会伴随着高回报，但同样的，高风险也是一直存在的。财务会计报表能够为研究财务危机预警提供直观的财务数据，通过这些数据，我们能够知道企业整体的经营状况，包括偿债能力，盈利能力，营运能力以及未来发展的前景，从而对有可能出现的财务危机进行预测和预警,本文将重点放在分析上述能力的财务指标上面，了解到国内外的财务预警系统经过不断地研究有了越来越高的准确度，本文将在计算有效的财务指标的基础上联系因子分析法提取重要的财务指标并对可能存在财务危机进行分析。 关键词：上市房地产公司、会计报表、财务指标、因子提取分析 Warning analyze financial statements and business development - based on data analysis of listed companies in the real estate industry Abstract: In recent years, the real estate industry is developing very rapidly, and in a relatively short period of time which has become a pillar industry of the national economy, although the experience in the development of this industry in over sluggish economic environment, but overall, or in the steady development. Restriction order issued by the beginning of 2016, so that in some areas of the real estate market picking up again, opportunities and threats are often concomitant. High investment real estate industry will be accompanied by high returns, but the same high-risk is always there. Financial statements provide for the study of Financial Crisis Warning intuitive financial data, these data, we are able to know the overall business situation, including solvency, profitability, operating capabilities and prospects for future development, and thus are likely to occur financial crisis forecasting and warning, this article will focus on the analysis of financial indicators of the ability of the above-mentioned above, knowledge of the financial early warning system at home and abroad through continuous research has been increasing accuracy, this article will calculate effective financial indicators Information on the basis of factor analysis to extract key financial metrics and analysis of potential financial crisis. Keywords: Listed real estate companies, financial statements, financia