邹能锋,宋和平.我国房地产上市公司财务风险的实证研究——基于2009-2012年房地产上市公司的数据[J].井冈山大学社科版,2015,(2):70-75,105 |
我国房地产上市公司财务风险的实证研究——基于2009-2012年房地产上市公司的数据 |
An Empirical Study of the Financial Risk of Chinese Public Listed Real Estates Companies——Based on Data of Years 2009 through 2012 |
投稿时间:2014-10-08 |
DOI:10.3969/j.issn.1674-8107.2015.02.011 |
中文关键词: 房地产上市公司 财务风险 因子分析 |
英文关键词: public listing real estates company financial risks factor analysis |
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中文摘要: |
房地产上市公司,作为房地产行业的领头者,反映了行业的发展面貌,代表了整个行业的综合实力。通过利用SPSS9.0统计软件的因子分析模型,对60家A股房地产上市公司2009-2012年的财务数据进行分析。结果表明:财务风险处于平均水平以上的公司,其因子得分为正。反之,亦然。房地产上市公司应该提高财务风险意识,积极开展风险评估和内控工作,优化资本结构,提高对其发展战略的调整和优化,加强对投资资金的集中管理,实现财务管理的透明化。 |
英文摘要: |
Public listing real estates companies are good example and representative of the situation of real estate industry. In this paper, the financial data of 60 Chinese real estate companies publicly listed in Stock Market A between years 2009 through 2012 were analyzed through factor analysis model in spss 19.0 software. The results show that companies with above-average-level financial risks are marked with positive factor, and vice versa. It is suggested that public listing real estates companies enhance their financial risk awareness, carry out risk assessment and control, optimize their capital structure as well as adjust and improve their development plans. It is also advised that they strengthen their centralized management of funds, thus achieving clear financial management. |
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