我国上市房地产企业的营运能力研究—以保利房地产(集团)股份公司为例.doc

PAGE 12 摘 要 随着市场经济的发展，我国也涌现了一大批的大型企业，这些大型企业规模庞大，要简单依赖于管理人员的主观思维难以对企业的发展做出客观判断，因此通过财务报表的形式从营运能力入手，是企业客观、周全了解企业发展真实状态的重要举措。保利地产企业是我国知名地产公司之一，近年房地产行业发展进入瓶颈期，如何合理的把握企业的发展战略十分关键。通过对保利地产公司近几年的营业能力进行分析，如应收账款周转率、存货周转率、流动资产周转率、总资产周转率等方面，从中发现保利地产公司在运营中也存在着一定的问题，包括应收账款问题严峻、各部门的衔接不畅、对企业资源的利用率不高、市场行业环境影响等方面的问题。并针对性的为促进保利地产公司的完善发展提出了强化对终端的管理、提高各部门的配合质量、有效利用资源、适当收缩发展战略等建议。 关键词：保利地产公司；营运能力；指标；管理 Abstract With the development of the market economy, our country has also emerged a large number of large enterprises, these large scale of large enterprises, to simply rely on management personnels subjective thinking is difficult to make objective judgment on the development of the enterprise, so through the form of financial statements, from the perspective of the operation ability, is the enterprise objective and comprehensive understanding of the true state of enterprise development important action. Poly real estate enterprise is one of the well-known real estate companies in China. In recent years, the development of the real estate industry has entered a bottleneck period. How to reasonably grasp the enterprises development strategy is very critical. By poly real estate company in recent years, the business ability is analyzed, such as accounts receivable turnover, inventory turnover, current asset turnover, total assets turnover, etc., to find poly real estate company also exist some problems in the operation, including accounts receivable problem severe, departments of cohesion not free, to the enterprise resource utilization is not high, market industry environmental impact and other aspects. And targeted to promote the perfect development of poly real estate company put forward to strengthen the management of the terminal, improve the quality of cooperation between various departments, effective use of resources, appropriate shrinkage development strategy and other recommendations.Key Keywords: Poly Real Estate Enterprise(Group)； Operational capacity; Lndicat