本文選題：房地產(chǎn)行業(yè) + 上市公司��； 參考：《江西農(nóng)業(yè)大學(xué)》2016年碩士論文

【摘要】：眾所周知,房地產(chǎn)行業(yè)與老百姓的生活息息相關(guān),國家為防止房地產(chǎn)行業(yè)過熱過快增長(zhǎng),出臺(tái)了很多調(diào)控政策,使房地產(chǎn)行業(yè)的發(fā)展遭遇經(jīng)濟(jì)瓶頸,急需產(chǎn)業(yè)再升級(jí)。房地產(chǎn)企業(yè)升級(jí)的方向應(yīng)著眼于自身資產(chǎn)結(jié)構(gòu)的治理,通過提高其資產(chǎn)管理水平和利用效率,達(dá)到提高經(jīng)營(yíng)績(jī)效的目的。通過文獻(xiàn)及理論分析,結(jié)合科學(xué)的實(shí)證研究方法,探討房地產(chǎn)行業(yè)在資產(chǎn)配置方面可能存在的問題,并對(duì)優(yōu)化房地產(chǎn)企業(yè)資產(chǎn)結(jié)構(gòu)提出相應(yīng)的對(duì)策建議。以國泰安數(shù)據(jù)庫提供的2007-2014年房地產(chǎn)行業(yè)135家上市公司的財(cái)務(wù)報(bào)表為研究對(duì)象,將房地產(chǎn)行業(yè)的資產(chǎn)簡(jiǎn)單分成流動(dòng)資產(chǎn)和非流動(dòng)資產(chǎn)兩個(gè)大類,以貨幣資金占比、應(yīng)收款項(xiàng)占比、預(yù)付款項(xiàng)占比、存貨占比、長(zhǎng)期股權(quán)投資占比、固定資產(chǎn)占比、無形資產(chǎn)占比作為反映資產(chǎn)結(jié)構(gòu)的自變量,以資產(chǎn)報(bào)酬率作為反映經(jīng)營(yíng)績(jī)效的因變量,以企業(yè)規(guī)模和資產(chǎn)負(fù)債率作為控制變量,用SPSS17.0統(tǒng)計(jì)軟件對(duì)數(shù)據(jù)進(jìn)行描述性統(tǒng)計(jì)分析和相關(guān)分析,并建立多元回歸模型。最后得出貨幣資金占比、存貨占比及企業(yè)規(guī)模與總資產(chǎn)報(bào)酬率呈正的線性相關(guān)關(guān)系,應(yīng)收款項(xiàng)占比和資產(chǎn)負(fù)債率與總資產(chǎn)報(bào)酬率呈負(fù)相關(guān)關(guān)系,長(zhǎng)期股權(quán)投資占比與總資產(chǎn)報(bào)酬率不相關(guān)。通過以上結(jié)論對(duì)房地產(chǎn)企業(yè)提出相應(yīng)的對(duì)策和建議。首先,應(yīng)對(duì)會(huì)計(jì)要素進(jìn)行可靠真實(shí)的計(jì)量。其次,應(yīng)加大貨幣資金的存量,加大對(duì)房地產(chǎn)開發(fā)生產(chǎn)的投資,加大對(duì)應(yīng)收款項(xiàng)的有效管理和控制。再次要擴(kuò)大企業(yè)規(guī)模尋求規(guī)模經(jīng)濟(jì)收益,同時(shí)控制資產(chǎn)負(fù)債率,降低財(cái)務(wù)風(fēng)險(xiǎn)。最后應(yīng)提高固定資產(chǎn)的使用效率,重視無形資產(chǎn)的貢獻(xiàn),減少風(fēng)險(xiǎn)大、收益不能確定的長(zhǎng)期股權(quán)投資項(xiàng)目。
[Abstract]:As we all know, the real estate industry is closely related to the lives of the common people. In order to prevent the real estate industry from overheating and growing too fast, the state has issued a lot of regulation and control policies, which make the development of the real estate industry meet with economic bottlenecks, and the industry is in urgent need of The direction of upgrading of real estate enterprises should focus on the governance of their own asset structure and improve the management level and utilization efficiency of their assets so as to achieve the purpose of improving the management performance. Through literature and theoretical analysis, combined with scientific empirical research methods, this paper discusses the possible problems in asset allocation in the real estate industry, and puts forward corresponding countermeasures and suggestions to optimize the asset structure of real estate enterprises. Taking the financial statements of 135 listed companies in the real estate industry from 2007 to 2014 provided by Cathay Pacific database as the research object, the assets of the real estate industry are simply divided into two categories: current assets and non-current assets. The proportion of prepaid payment, inventory, long-term equity investment, fixed assets, intangible assets as independent variables to reflect the structure of assets, return on assets as a dependent variable to reflect operating performance, Taking enterprise size and asset-liability ratio as control variables, descriptive statistical analysis and correlation analysis are carried out with SPSS 17.0 statistical software, and a multivariate regression model is established. Finally, the paper draws the conclusion that the proportion of money funds, the proportion of inventory and the return on total assets are positively linear, and the proportion of accounts receivable and the ratio of assets to liabilities are negatively correlated with the rate of return on total assets. The share of long-term equity investment is not related to the return on total assets. Through the above conclusions to the real estate enterprises put forward the corresponding countermeasures and suggestions. First of all, accounting elements should be measured reliably and truthfully. Secondly, we should increase the stock of monetary funds, increase investment in real estate development and production, and increase the effective management and control of receivables. Third, we should expand the scale of enterprises to seek economic benefits of scale, at the same time control the ratio of assets and liabilities, and reduce the financial risk. Finally, we should improve the efficiency of using fixed assets, attach importance to the contribution of intangible assets, and reduce the long-term equity investment projects with large risks and uncertain returns.
【學(xué)位授予單位】：江西農(nóng)業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：F299.233.42

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