【摘要】：企業(yè)財務報表作為企業(yè)會計的載體,全面、系統(tǒng)地記錄了企業(yè)經(jīng)濟業(yè)務的發(fā)生。對企業(yè)的財務報表進行分析及研究,可以綜合評價企業(yè)經(jīng)營狀況。因此,財務報表分析是一種非常實用的工具,也是一個非常值得關注和研究的領域。 筆者從事高校財務管理教學工作,在MBA學習過程中特別對企業(yè)財務分析產(chǎn)生了較濃厚的興趣。因此,筆者希望通過具體運用財務分析的有關理論,對企業(yè)經(jīng)營狀況進行分析和評價,從而更好地理論聯(lián)系實際,更好地服務本職工作。 由于筆者關注中國房地產(chǎn)行業(yè)發(fā)展動態(tài),所以選擇萬科和保利這兩家房地產(chǎn)業(yè)的標桿企業(yè)作為分析和研究對象,探究房地產(chǎn)企業(yè)贏利模式及未來發(fā)展。本文通過分析兩家企業(yè)的財務報表,運用財務指標體系和三維分析方法,對其財務績效進行比較分析,從而進一步了解兩家企業(yè)財務政策,并對其今后財務政策提出建議。 全文共八章。第一章是緒論。第二章是房地產(chǎn)行業(yè)及其宏觀環(huán)境分析。第三章是萬科與保利地產(chǎn)基本情況。第四章是萬科與保利地產(chǎn)的財務報表三維分析。第五章是萬科與保利地產(chǎn)的財務指標體系比較分析。第六章是萬科與保利地產(chǎn)財務指標的因素分解分析。第七章財務政策、財務戰(zhàn)略矩陣比較分析。第八章是建議和結論。通過對兩家房地產(chǎn)標桿企業(yè)的財務績效、財務政策和財務戰(zhàn)略進行比較分析,筆者發(fā)現(xiàn)兩家企業(yè)的總體財務狀況健康,存在很多相似的地方,希望筆者的分析有助于更深刻理解房地產(chǎn)業(yè)發(fā)展定位以及為投資決策提供參考依據(jù)。
[Abstract]:As the carrier of enterprise accounting, the financial statements of enterprises record the occurrence of economic business in a comprehensive and systematic way. Analysis and research on the financial statements of enterprises can comprehensively evaluate the business situation of enterprises. Therefore, financial statement analysis is a very practical tool, is also a very worthy of attention and research. The author is engaged in the teaching of financial management in colleges and universities, and has a strong interest in enterprise financial analysis in the course of MBA study. Therefore, the author hopes to analyze and evaluate the business situation of enterprises by using the relevant theories of financial analysis, so as to better integrate theory with practice, and better serve their own work. Because the author pays close attention to the development of China's real estate industry, the author chooses Vanke and Poly, two benchmark enterprises of real estate industry, as the analysis and research object, and probes into the profit model and future development of real estate enterprises. By analyzing the financial statements of the two enterprises, using the financial index system and the three dimensional analysis method, this paper makes a comparative analysis of the financial performance of the two enterprises, so as to further understand the financial policies of the two enterprises, and puts forward some suggestions for the future financial policies of the two enterprises. The full text consists of eight chapters. The first chapter is the introduction. The second chapter is the real estate industry and its macro environment analysis. The third chapter is the basic situation of Vanke and Poly real estate. The fourth chapter is the three-dimensional analysis of the financial statements of Vanke and Poly Real Estate. Chapter five is the comparative analysis of the financial index system between Vanke and Poly Real Estate. The sixth chapter is the factor decomposition analysis of Vanke and Poly real estate financial index. Chapter VII Financial Policy, Financial Strategy Matrix Comparative Analysis. The eighth chapter is the recommendations and conclusions. Through the comparative analysis of the financial performance, financial policy and financial strategy of the two real estate benchmarking enterprises, the author finds that the overall financial situation of the two enterprises is healthy and there are many similarities. It is hoped that the author's analysis will contribute to a deeper understanding of the development orientation of the real estate industry and provide a reference basis for investment decisions.
【學位授予單位】：廈門大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F299.233.42

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