万科公司财务报表分析1

摘要

论文基于财务报表相关理论基础上，以万科房地产公司为例，首先界定财务报表内涵。其次，分析万科房地产公司财务报表中偿债能力、营运能力、盈利能力以及发展能力。分析了万科房地产公司存在短长期偿债能力不足。营运能力中应收账款周转率、流动资产周转率等问题。盈利能力主要表现在营业利润率低。发展能力不足主要表现在总资产周转率低。最后，针对万科房地产公司财务管理提出了提高万科房地产短期、长期偿债能力，提高应收账款周转率和存货周转率，提高成本费用利润率以及提高发展能力的合理化建议，以推动当前万科房地产公司健康、稳定、可持续发展，对我国房地产行业提供可行性参考建议。

关键词：万科企业股份有限公司；财务报表；财务报表分析；

Abstract

This article based on the financial statements on the basis of relevant theories, Vanke Real Estate Company as an example, firstly defines the connotation of financial statements; followed by analysis of Vanke Real Estate Company in the financial statements of solvency, operating capacity, profitability and development capacity. Analysis of Vanke Real Estate Company short lack of long-term solvency problems; accounts receivable turnover rate, turnover rate of current assets should be in operation ability; profitability mainly in the low rate of operating profit, development ability is insufficient mainly in the total asset turnover rate is low. Finally, according to Vanke Real Estate Company financial management are put forward to improve the V anke Real Estate short-term, long-term solvency, accounts receivable turnover and inventory turnover rate, increase the rate of cost profit and reasonable suggestions to improve the development ability, to promote the healthy, stable, Vanke Real Estate Company sustainable development, provide feasible suggestions to our country's real the real estate industry.

Key words：Vanke real estate; financial statements; solvency; operating capacity profitability;

目录

摘要 ........................................................................................................................................... I Abstract ...................................................................................................................................... II 绪论 (1)

1财务报表概述及公司简介 (2)

1.1财务报表概述 (2)

1.2公司简介 (2)

2万科公司财务报表分析及存在问题 (4)

2.1万科公司财务报表具体分析 (4)

2.1.1偿债能力分析 (4)

2.1.2营运能力分析 (5)

2.1.3盈利能力分析 (6)

2.1.4发展能力分析 (6)

2.2万科公司财务存在问题 (7)

2.2.1偿债能力存在问题 (7)

2.2.2营运能力存在问题 (7)

2.2.3盈利能力存在问题 (8)

2.2.4发展能力存在问题 (8)

3改进万科公司财务的具体措施 (10)

3.1改进偿债能力的措施 (10)

3.1.1提高短期偿债能力 (10)

3.1.2提高长期偿债能力 (11)

3.2改进营运能力的措施 (11)

3.2.1提高应收账款周转率 (11)

3.2.2提高存货周转率 (12)

3.3改进盈利能力的措施 (13)

3.3.1提高成本费用利润率 (13)

3.3.2提高营业利润率 (13)

3.4改进发展能力的措施 (14)

结论 (15)

致谢 (16)

参考文献 (17)

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