Mar.2010,Vol.6,No.3(SerialNo.58)JournalofModernAccountingandAuditing,ISSN1548-6583,USA59210046【】6011資產負債65.0466.1167.44權數2.862.953.07動2.041.961.76動0.630.590.43財務費營業0.791.011.60經營現淨額-3024121482-10437715816-3415183067.44%61[3]11[4]NPV[4]1.[5]業62∑=+=NtttiFNPV0)1(NPVFttFttiNPV0NP﹤02.+[6]NPVVSESE0﹥0S3.[1].3――[S].2006.[2].[J].20084.[2].[M].2000[3].[J].1999[4].[J].20048.[5].R&D[D].2005.[6].[J].2006417-18.Riskmanagementofrealestateenterprisesinpost-financialcrisisCAOWen-juanAbstract:Realestateinvestment,asaninvestmentmanner,isbecomingincreasinglypopular.Asthepillarindustry,realestateindustryhasgreateffectsontheoperationofChineseeconomy.Therealestateindustryisahighinvestment,highreturnandhighriskindustry.Intheconditionofworldwidepost-financialcrisis,realestateenterprisesneedtostrengthenpreventionandcontrolofenterpriserisk,thusmaintainingbusinessandmarketstability.Keywords:post-financialcrisis;realestateenterprises;riskmanagementLindaJimmy