毕业论文-- 我国房地产上市公司营运资本对盈利能力的影响研究(2)

湖南涉外经济学院

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湖南涉外经济学院

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湖南涉外经济学院本科生毕业论文（设计）

摘 要

房地产行业是我国国民经济的支柱产业，长期以来受到国家产业政策的扶持和各级政府的高度重视，在证券市场上也得到优先发展。然而，随着近年来房价的持续走高以及房地产投资的持续升温，房地产行业成为了国家宏观调控的重点调控行业。调控政策的不断深化对房地产企业的开发成本、资金链、土地取得和销售回款等方面施加了一定的影响，同时，房地产企业的盈利能力也受到较大的影响。本文拟采用理论分析和实证分析相结合的方法，从加强营运资本管理方面，对提高我国房地产上市公司的盈利能力进行研究。首先，本文从营运资本的基本概念入手，论述了营运资本与盈利能力的相关理论，并结合房地产上市公司营运资本的特点及其管理现状，对房地产上市公司营运资本与盈利能力的关系进行了重点分析。其次，通过实证的方法分析了2007-2010年四年来我国房地产上市公司营运资本与盈利能力相关指标的特点和趋势，并在此基础上对营运资本与盈利能力的相关性进行了回归分析。最后，结合理论分析与实证分析的相关结论，对提高我国房地产上市公司的营运资本运行效率提出了一些对策性的建议。

关键词：房地产上市公司；营运资本；盈利能力；实证分析

I

湖南涉外经济学院本科生毕业论文（设计）

ABSTRACT

As a pillar industry of our national economy, the real estate industry has enjoyed the long-term support of national industrial policies and highly concern of governments at all levels, and it has also got priority development in the stock market. However in the recent years, as the house prices keep rising and the investment in the real estate industry expanding, the real estate industry has been considered as the focus of national macro-control. The macro-economic regulation has deepened its influence on such aspects of this industry as cost of development, capital chain, land, sale and collections, which affect the profitability of the firms in real estate industry. With the combination of theoretical analysis and experimental analysis, this paper tries to treat the working capital as the inlet to study the ways to improve the profitability of the listed companies in the real estate industry. Firstly, this paper tries to state relevant theories about working capitals and profitability with the marketing capital as the lead-in, and combined with the real estate listed company of the characteristics and its working capital management present situation, the listed company to real estate working capital management and profitability of the relationship of key analysis. Secondly, this paper analyzes the characteristics and trends of the marketing capitals and profitability of the listed companies in the real estate industry in a four year period from 2007 to 2012, and on the basis of working capital and profitability was made on the correlation of regression analysis. Lastly, this paper comes to a theory-and-experiment based conclusion and puts forward some constructive suggestions on improving the profitability of the listed companies in China’s real estate industry.

Keywords: listed companies in real estate industry; working capitals; profitability; experimental analysis

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