摘 要:房地产行业作为我国国民经济的支柱性产业，具有投资金额大、回收周期长、风险收益高的特点。由于国家调控政策及企业发展策略等因素的影响，我国房地产企业的经营管理存在很多的问题，这也在财务报表中一一体现出来。而财务报表作为企业财务报告的核心，是反映企业一定时点的财务状况和一定期间经营成果、现金流量状况的书面文件，也是政府实施宏观调控，投资者和债权人做出投资决策的依据。因此，如何通过财务报表分析找出企业财务问题并将之解决成为了各房地产企业亟待解决的问题。
本文主要以我国房地产行业上市公司为研究对象，对其财务报表进行分析，找出企业财务问题并提出相应解决策略。具体来说，本文将抽取三十家上市公司进行详细数据分析，根据分析结果了解房地产企业财务报表分析现状；针对分析现状，结合我国当前的宏观调控政策和经济发展形势，探讨房地产企业财务报表中存在的问题及其原因；最后，综合具体原因，对每个问题提出相应的解决对策，从而促进我国房地产行业持续快速的发展。
关键词：房地产；财务报表分析；资产负债率；存货周转天数 ；销售现金比率
ABSTRACT:The real estate industry as a pillar industry of China's national economy, with a large amount of investment and long recovery period, risk-return characteristics of high. As national regulatory policies and corporate development strategies and other factors, China's real estate business management there are many problems, which is also reflected in the financial statements of eleven. The financial statements as the core of corporate financial reporting is a certain point in time reflect the financial position and operating results of a certain period, the cash flow position of the written document, but also the government austerity measures, investors and creditors to make investment decisions. Therefore, how to find out through the financial statement analysis of corporate financial problem and solve the real estate business has become a serious problem.
This paper mainly listed companies in China's real estate industry as the research object, and its financial statements analysis to identify the enterprise to solve financial problems and propose appropriate strategies. Specifically, this paper will draw thirty listed companies to conduct a detailed data analysis, based on the analysis of financial statements to understand the real estate business situation; against analyze the situation, combined with China's current macro-control policies and economic development situation, explore the real estate business in the financial statements problems and their causes; Finally, combining the specific reasons for each question put forward corresponding countermeasures, thus promoting China's sustained and rapid development of the real estate industry.
Keywords: Real estate; Analysis of Financial Statements; Asset-liability ratio; Inventory turnover days；Sales-to-cash ratio
