万科顾客融资模式的财务特征与风险探析

发布时间：2018-05-06 08:28

本文选题：顾客融资 + 预收款项　；参考：《财会通讯》2015年27期

【摘要】：万科作为房地产企业,通过预售制积累了大量的预收款项,并因为行业开发与建造周期较长形成了规模性资金沉淀,从而构成了对顾客资金的占用,成为其特有的融资模式。本文首先论证了该融资模式的存在性,其次分析了其财务特征,最后从传统指标与其他方面对其风险进行了探析。
[Abstract]:Vanke, as a real estate enterprise, has accumulated a large amount of receipts in advance through the pre sale system, and has formed a large-scale fund precipitation because of the long period of industry development and construction, thus forming a special financing model for the customer's funds. This paper first demonstrates the existence of the financing model, and then analyzes its financial characteristics. Finally, it analyzes the risk from the traditional indicators and other aspects.

【作者单位】：中国海洋大学管理学院;
【分类号】：F299.233.42

【参考文献】