房地产行业收益质量评价研究

发布时间：2018-06-23 21:16

本文选题：收益质量 + 房地产行业　；参考：《中国石油大学(华东)》2014年硕士论文

【摘要】：收益质量是经济理论界研究的主要问题之一,房地产行业是近年来我国比较“暴利”的行业,本文将这两个关键词联系在一起,研究房地产行业的收益质量评价的问题。随着证券市场的进一步发展和上市公司财务上一系列问题的发生,收益质量受到的关注程度达到新的高度。本文以定性及定量分析方法,对房地产行业的收益质量进行评价,找出其中存在的问题,并为提高房地产上市公司的收益质量提出有针对性的意见。本文第一部分前言,介绍了本文的研究背景和研究意义,就国内外关于房地产行业收益质量评价的相关研究进行综述,对本文的研究内容和方法做了简要介绍。第二部分收益质量评价的相关理论。分别介绍了收益质量的内涵、特征、影响因素等。第三部分房地产行业收益质量现状分析。结合房地产行业特征,在分析房地产行业收益发展现状的基础上,找出其中存在的问题。第四部分房地产行业收益质量实例分析。选取了房地产行业收益质量特征中的现金保障性、成长性、获利性进行分析。选择这3个收益质量特征的相应指标,计算各样本的指标的原始数据,然后重新赋分。用变异系数法确定各指标的权重,得到收益质量综合评价的公式。选取2011、2012年房地产行业几十家上市公司为样本,根据各上市公司的财务报表计算各特征指标值,再用之前得到的综合评价公式得出最终结果,分析收益质量,以便下一章提出合理性建议。第五部分完善房地产行业收益质量的对策建议,分别从国家宏观调控角度和企业自身角度提出一些合理性的对策建议。最后是结论,阐述了本文的主要结论,分析了本文的局限性并说明了进一步研究的方向。
[Abstract]:The quality of income is one of the main problems in the research of economic theorists. The real estate industry is a "sharp profit" industry in China in recent years. This article links these two key words together to study the problem of evaluating the quality of income in the real estate industry. With the further development of the securities market and the occurrence of a series of financial problems in the listed companies, In this paper, the qualitative and quantitative analysis method is used to evaluate the quality of the real estate industry, to find out the existing problems, and to put forward some pertinent opinions for the improvement of the quality of the real estate listed companies. The research significance, the domestic and foreign related research on the real estate industry income quality evaluation, a brief introduction to the research content and method of this article. The second part of the relative theory of income quality evaluation. The connotation, characteristics and influencing factors of the income quality are introduced respectively. The third part of the real estate industry income quality status is divided into two parts. Analysis of the real estate industry characteristics, on the basis of the analysis of the real estate industry income development status, find out the existing problems. Fourth part of real estate industry income quality example analysis. Select the real estate industry income quality characteristics of the cash security, growth, profitability analysis. Select the 3 characteristics of the income quality characteristics. According to the corresponding index, the original data of the indexes of each sample are calculated and then re assigned. The weight of each index is determined by the variation coefficient method, and the formula of the comprehensive evaluation of the income quality is obtained. Several listed companies in the real estate industry are selected for 20112012 years as samples, and each characteristic index value is calculated according to the financial statements of the listed companies. The comprehensive evaluation formula draws the final result, analyzes the quality of income, and puts forward reasonable suggestions in the next chapter. The fifth part of the improvement of the real estate industry income quality countermeasures and suggestions, respectively from the perspective of the national macro-control and the enterprise itself point of view to put forward some reasonable countermeasures and suggestions. Finally, the conclusion, the main conclusions of this paper, points out. The limitations of this paper are analyzed and the directions for further research are explained.
【学位授予单位】：中国石油大学(华东)
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.233.42

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