万科与保利地产的财务战略比较分析
发布时间：2018-07-27 18:03
【摘要】：企业财务报表作为企业会计的载体,全面、系统地记录了企业经济业务的发生。对企业的财务报表进行分析及研究,可以综合评价企业经营状况。因此,财务报表分析是一种非常实用的工具,也是一个非常值得关注和研究的领域。 笔者从事高校财务管理教学工作,在MBA学习过程中特别对企业财务分析产生了较浓厚的兴趣。因此,笔者希望通过具体运用财务分析的有关理论,对企业经营状况进行分析和评价,从而更好地理论联系实际,更好地服务本职工作。 由于笔者关注中国房地产行业发展动态,所以选择万科和保利这两家房地产业的标杆企业作为分析和研究对象,探究房地产企业赢利模式及未来发展。本文通过分析两家企业的财务报表,运用财务指标体系和三维分析方法,对其财务绩效进行比较分析,从而进一步了解两家企业财务政策,并对其今后财务政策提出建议。 全文共八章。第一章是绪论。第二章是房地产行业及其宏观环境分析。第三章是万科与保利地产基本情况。第四章是万科与保利地产的财务报表三维分析。第五章是万科与保利地产的财务指标体系比较分析。第六章是万科与保利地产财务指标的因素分解分析。第七章财务政策、财务战略矩阵比较分析。第八章是建议和结论。通过对两家房地产标杆企业的财务绩效、财务政策和财务战略进行比较分析,笔者发现两家企业的总体财务状况健康,存在很多相似的地方,希望笔者的分析有助于更深刻理解房地产业发展定位以及为投资决策提供参考依据。
[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.
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.233.42
本文编号：2148701
[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.
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.233.42
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