C房地产公司杜邦体系分析

发布时间：2018-02-13 10:00

本文关键词： 房地产财务分析体系杜邦分析体系　出处：《黑龙江大学》2013年硕士论文　论文类型：学位论文

【摘要】：近年来，在国家逐年加强房地产宏观调控的大背景下，房地产开发企业的市场竞争越发激烈，企业要在竞争中求生存、谋发展，就需要建立、健全符合企业自身经营特点的财务分析评价体系，以客观评价企业的财务状况和经营成果，从而为企业的长远规划提供决策依据。本文以C房地产公司的实际经营状况为背景，在对传统杜邦分析体系和演变杜邦分析体系研究的基础上，针对房地产企业的经营特点和会计核算特点，提出了建立符合房地产行业的财务分析评价指标，并同时运用财务战略评价体系进行评价。通过运用不同的财务分析体系对企业进行分析评价对比，从而丰富了符合房地产企业特点的财务分析体系。
[Abstract]:In recent years, under the background that the state strengthens the macro-control of real estate year by year, the market competition of the real estate development enterprises is becoming more and more fierce. If the enterprises want to survive and develop in the competition, they need to set up. The financial analysis and evaluation system, which accords with the characteristics of the enterprise's own management, is perfected to objectively evaluate the financial situation and the operating results of the enterprise, thus providing the decision basis for the long-term planning of the enterprise. Based on the study of the traditional DuPont analysis system and the evolvement DuPont analysis system, this paper aims at the management characteristics and accounting characteristics of the real estate company. This paper puts forward the establishment of financial analysis and evaluation index in line with the real estate industry, and at the same time uses the financial strategy evaluation system to carry on the evaluation. Through the use of different financial analysis system to carry on the analysis and evaluation to the enterprise, Thus has enriched the financial analysis system which accords with the real estate enterprise characteristic.
【学位授予单位】：黑龙江大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F299.23;F275

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