房地产公司财务报表分析相关问题探讨

沈阳大学毕业设计（论文）房地产公司财务报表分析相关问题探讨专业：会计学（国际会计方向）班级：2009级2班姓名：毛媛媛沈阳大学毕业设计（论文）目录引言...............................................................................................................................................31房地产公司财务报表分析现状.................................................................................41.1房地产行业发展的现状............................................................................................41.2房地产公司财务报表分析存在的问题.................................................................41.2.1大量预收账款致短期负债剧增，影响对企业偿倩能力的判断.......51.2.2房地产企业的利润数据对其盈利能力的反映具有片面性................61.3房地产企业财务报表分析的改进措施.................................................................71.3.1充分利用表外信息.........................................................................................71.3.2对财务报表的项目进行具体分析并做出调整.......................................71.3.3重视对现金流量表的分析...........................................................................81.4房地产企业财务报表分析方法..............................................................................81.4.1根据收款方式分析预收账款，确认收入................................................81.4.2分析开发成本的构成，确认成本.............................................................92基于保利房地产公司的财务报表常规分析....................................................102.1保利地产简介............................................................................................................102.2保利房地产公司财务报表常规分析...................................................................112.2.1资产状况分析................................................................................................112.2.2偿债能力分析................................................................................................122.2.3营运能力分析................................................................................................172.2.4盈利能力指标分析.......................................................................................182.2.5成长性分析....................................................................................................222.3对保利地产财务报表分析的小结.......................................................................223房地产公司财务报表分析未来发展趋势.........................................................243.1对财务报表本身的改进.........................................................................................243.2对财务报表分析指标的改进................................................................................253.3对财务报表分析方法的改进................................................................................26结论.............................................................................................................................................27致谢........................................................................................................................................28参考文献..................................................................................................................................29附录1保利2009-2011年资产负债表...............................................................30附录2保利2009-2011年利润表.........................................................................32沈阳大学毕业设计（论文）附录3保利2009-2011年现金流量表.............................................................333沈阳大学毕业设计（论文）1摘要财务报表分析是一项重要而细致的工作，目的是通过分析，认清公司的本质，找出企业在生产经营中存在的问题，以评判当前企业的财务状况，预测未来的发展趋势。报表解读,要综合财务管理、财务会计、审计等相关的知识,需要结合财务知识和上市公司公开的披露的消息等非财务知识,分析该家公司的现状。房地产作为第三产业的一个细分产物，其在第三产业乃至整个国民经济中都具有举足轻重的地位，房地产业发展有强烈的“波及效应”，它的健康稳定发展会给整个国民经济的稳定发展提供重要基础。本文第一部分是关于房地产公司财务报表分析的现状概述，主要阐述了房地产行业发展的现状和房地产公司财务报表分析存在的问题及改进措施；本文第二部分主要是运用财务报表分析方法并结合房地产行业特性对保利地产的财务报表进行了全面分析，并针对保利地产财务报表分析中体现的问题给出相应的建议。第三部分主要阐述了房地产公司财务报表分析未来的发展趋势，包括各方面的改进措施。第四部分得出结论。关键词：房地产公司；财务报表分析；发展趋势沈阳大学毕业设计（论文）2AbstractFinancialstatementanalysisisanimportantandmeticulouswork,thepurposeoffinancialanalysisistoidentifythenatureofthecompany,findouttheproblemsexistingintheproductionandoperationoftheenterprise,inordertojudgethefinancialpositionofanenterprise,andforecaststhetrendofdevelopment.Interpretationofreport,comprehensivefinancialmanagement,financialaccounting,auditingandrelatedknowledge,combinedwithfinancialknowledgeandpublicdisclosureofthelistedcompanyfinancialknowledge,analyzesthepresentsituationofthecompany.Realestateasanicheproduct,thethirdindustryinthetertiaryindustryandeventheentirenationaleconomyhasapivotalpositionintherealestateindustrydevelopmenthasastrongrippleeffect,itshealthyandstabledevelopmenttoprovideimportantbasisforthesteadydevelopmentofthewholenationaleconomy.Thefirstpartofthisarticleisabouttheoverviewofthestatusquoofrealestatecompanyfinancialstatementanalysis,mainlyelaboratedtherealestateindustrydevelopmentpresentsituationandtheproblemsexistingintherealestatecompanyfinancialstatementanalysisandimprovementmeasures;Inthispaper,thesecondpartmainlyistousefinancialstatementanalysismethodandcombiningthecharacteristicsofrealestateindustrymakingacomprehensiveanalysisonthefinancialstatementsofthepolyrealestate,andpolyrealestateproblemsreflectedinthefinancialstatementanalysisgivescorrespondingSuggestions.Thethirdpartmainlyexpoundsthedevelopmenttrendoft