房地产企业财务报表分析——以万科地产为例摘 要近年来，我国房地产行业发展迅速，同时为国民经济的发展推波助澜，但却面临着各种各样的机遇和挑战。既要获得足够的竞争力，须要做出正确的财务战略，具备可持续发展的能力。对于企业面临的复杂的经营环境，本文以上市公司“万科企业股份有限公司”对外披露的财务报表和年度审计报告为分析对象，依据财务报表分析的相关理论，选取万科最近五年的财务报表，从整个房地产行业的角度对万科的基本情况进行分析，并逐次对万科的资产负债表、利润表、现金流量表进行分析，介绍了万科公司关于盈利、偿债、营运能力的财务分析，建立起对万科公司财务分析的初步认识，分别分析各个分指标对企业权益净利率的影响根据上述分析，综合评价该公司的经营管理，指出该公司存在的一些问题并提出相应的建议，供经营管理者决策参考；同时可以帮助投资者正确作出相关的投资决策。关键词：房地产，万科，财务报表分析，建议IABSTRACTIn recent years, China's real estate industry has developed rapidly, while promoting the development of the national economy, but it is facing a variety of opportunities and challenges. To be competitive enough, it is necessary to have the right financial strategy and the ability to achieve sustainable development. For the complex business environment faced by enterprises, this paper takes the financial statements and annual audit reports disclosed by Vanke Enterprises Co., Ltd. as the object of analysis, selects Vanke's financial statements for the last five years according to the relevant theory of financial statement analysis, analyzes Vanke's basic situation from the perspective of the whole real estate industry, and analyzes Vanke's balance sheet, profit statement and cash flow statement one by one, introduces Vanke's financial analysis on profit, solvency and operating ability. Establish a preliminary understanding of Vanke's financial analysis, and analyze the impact of each sub-index on the net ...
