我國(guó)房地產(chǎn)企業(yè)資金問題研究.pdf

1、山西財(cái)經(jīng)大學(xué)碩士學(xué)位論文我國(guó)房地產(chǎn)企業(yè)資金問題研究姓名：郝晶晶申請(qǐng)學(xué)位級(jí)別：碩士專業(yè)：會(huì)計(jì)學(xué)指導(dǎo)教師：裴伯英2010-03-311 Abstract With the development of market economy, the real estate industry has become the pillar industry of national economy. The real

2、estate industry plays an important role in effectively promoting stable economic growth, absorbing a large number of labor f orce and boosting domestic demand. The real estate industry is a cap

3、ital- intensive industry . Its high demand of fund, high asset- liability ratio and high returns on investment, risk concentration and long payback period always make the financial problems an im

4、portant constraint factor in the development of real estate companies. Therefore, the financial issues are directly related to the survival of real estate enterprises. First of all, this paper i

5、ntroduces the characteristics of China’ s real estate industry and the business model of the current real estate enterprises, and then combines operation of China’ s real estate enterprises in r

6、ecent years. From the macro and micro aspects, it deeply analyzes the problems and the reasons in the source of funds and the use of funds for real estate enterprises, then propose solutions t

7、o the problem of China’ s real estate enterprises funds a number of recommendations and provide reference for the future development of the real estate industry. Innovations of this article are mainly t

8、he following aspects: first, this paper uses a combination of macro and micro approach to resolve the financial problems of China’ s real estate enterprises. Second, no matter real estate compa

9、nies are competing for hoarding land or bank’ s loans afflux into the real estate enterprises, these are based on a good real estate market expectation. This article is proceeding on the basi

10、s of this viewpoint. Third, based on that the enterprises funds will be withdrawn from circulation of funds, so they owned to the sources of funds. Fourth, behind the high frequency of the

11、King of land in 2009, the abuses of the financial system of land under our tax sharing system have been exposed. This is the root of resolving the current land problems. Fifth, innovating t

12、he real estate company’ s business model, which makes it more suitable for development of the real estate enterprises in the current stage, and then make the real estate enterprises in an inv