更新时间:07-08 (圈圈)提供原创文章
摘要:房地产业作为国民经济的支柱产业,其持续健康发展将在很大程度上影响着我国国民经济的稳步增长。房地产业是典型的资金密集型产业,房地产业上市公司营运资金受其行业特征的影响,具有投资大、周期久、供应链长、负债比例较高等特点,而这些特性更加大了房地产企业对营运资金管理的重要性。自2010年以来,我国实施了新一轮的房地产宏观调控政策,调控力度不断加大。在新的形势下,资金管理状况将成为考验房地产企业的关键因素之一。而营运资金管理是企业资金管理的基础,必然对企业的经营生产和健康发展产生重大影响。因此,对我国房地产上市公司营运资金管理的研究具有重要的理论意义和现实意义。
本文以房地产业上市公司的数据为样本,运用描述性统计分析对企业的营运资金政策进行研究,通过对房地产业上市公司的分析了解我国房地产业的营运资金管理现状,结合已有相关理论分析其中所存在的问题,并在已有理论的基础上,针对其营运资金管理中的不足,提出几点改善其管理的建议,希望能够对我国房地产业营运资金管理水平的提高起到一定的促进作用。
关键词:房地产;上市公司;营运资金管理;特征
ABSTRACT:The real estate industry as a pillar industry of the national economy, the sustained and healthy development will largely affect the steady growth of national economy of China. The real estate industry is a typical capital-intensive industries. Working capital of a company listed on the real estate industry by the characteristics, with a large investment, for a long period, the length of the supply chain, and a higher proportion of liabilities, and so on, these characteristics make the working capital management is more important for real estate enterprises. Since 2010, China promulgated a series of control policy for the real estate industry, continue to increase the real estate market macro-control. Under the new situation, money management condition will be test one of the key factors of real estate enterprises. The working capital management as the basis of enterprise capital management ,necessary for the healthy development of the enterprise plays a vital role. Therefore, the working capital management of listed real estate companies in China has important theoretical and practical significance.
Based on the real estate listing corporation data as the sample, use the descriptive statistical analysis of the empirical research on the working capital policy, analysis the present situation of the working capital of China's real estate listed companies, combined with the existing theoretical analysis of the problems which exist. And on the basis of the existing theories for the lack of working capital management, to make a few recommendations to improve its management, hoping to raise the level of working capital management in China's real estate industry has played a certain role in promoting.
Key words: real estate industry; listed company; working capital management; characteristic