摘要
财务能力是房地产企业能力的综合体现,文章选取沪、深两市127家房地产企业作为研究样本,采用财务能力13个指标作为研究变量,运用因子分析法,经过变量检验、因子提取等环节,构建房地产企业财务能力评价模型,并对房地产企业财务能力进行评价,提出房地产企业需要加强资本、债务、固定资产等管理环节,发挥财务杠杆效应,规避债务风险,提高资产使用效率等建议。
Financial capacity is a comprehensive expression of the real estate business capacity. This pa- per chooses 127 real estate enterprises in Shanghai and Shenzhen as research samples, using 13 indicators of financial capacity as a research variable, through the variable test, factor extraction and other aspects, using the factor analysis method to build real estate enterprise financial capacity evaluation model, then evaluating the financial capacity of real estate enterprises. Lastly this paper proposed that real estate enterprises need to strengthen the capital, debt, fixed assets and other management links, additionally these enterprises should give full play to financial leverage effect, avoid debt risk to improve the efficiency of assets.
出处
《上海市经济管理干部学院学报》
2017年第5期57-64,共8页
Journal of Shanghai Economic Management College
关键词
财务能力
房地产
因子分析法
financial ability real estate factor analysis
