房地产上市公司财务报表分析.docVIP

PAGE 27 房地产上市公司财务报表分析 摘 要 年报是利益相关者了解上市公司最重要和最直接的一种方式,通过上市公司的年报能认清公司的质地。年报解读要综合财务管理、财务会计、审计等相关的知识,需要结合财务指标，分析该家公司的现状。基于这样的背景，本文希望通过实证研究通过财务会计报表分析房地产行业的状况以及发展趋势。同时本文也希望从财务报表的分析之中窥探出房地产行业的状况。本文以国内房地产龙头企业万科公司(A股代码：000002)、保利地产（A股代码:600048)、招商地产(A股代码：000024)为行业代表，对三家公司的2010-2012年报进行分析，分析三家公司的财务现状和发展前景。 本文拟从财务会计的基本理论出发,通过财务信息与非财务信息两个方面探讨房地产行业企业状况与前景,其中运用财务管理知识、财务会计知识分析财务报表。本文拟以三家房地产上市公司的年报数据为样本,对三家公司进行综合评价分析。 关键词：财务报表分析;财务信息;非财务信息;综合评价分析 Abstract The annual report is one of most important listing Corporation stakeholders to understand,through the listing Corporation report can recognize the companys annual report on texture, to knowledge, comprehensive financial management, financial accounting, auditing and other relevant, requires a combination of financial knowledge, analysis of the company at present.Based on this background, this paper hopes that through the empirical research through financial statement analysis of the real estate industry status and development trend. At the same time, this paper also hope from the analysis of the financial statements of pry of the real estate industry. In this paper, the domestic real estate enterprises Janker (A stock code 000002), Poly Real Estate A Stock Code: 600048), real estate Merchants (A stock code 000024) for industry representatives, in 2010-2012 three the companys annual report analysis,analysis of financial status and development prospects of three companies. This paper starts from the basic theory of financial accounting, through the two aspects of financial information and non-financial information on enterprise status and Prospect of real estate industry, including the use of financial management knowledge, knowledge of financial accounting, financial statement analysis. This paper based on the annual data of three real estate listing Corporation as a sample, to analysis the third company. Keywords: Analysis of financial statements; Financial information;financial information;Comprehensive evaluation and a