基于因子分析的房地产上市公司财务综合分析与(16)

本文选取了2013年沪深两市房地产开发与经营业板块的所有公司为研究样本,经过筛选共有92家公司。全文在介绍财务分析理论和房地产行业的基础上,构建了财务综合分析评价指标体系,通过数据收集,应用因子分析,对这些企业进行了深入研究,并得出了结论,提出了自己的建议。

表3-32013年度房地产上市公司经营能力指标

存货固定资总资应收帐存货固定资总资应收帐

公司名称周转产周转产周款周转公司名称周转产周转产周款周转

率率转率率率率转率率

深万科0.3272.380.3254.54浙江广厦0.154.090.20219.10深振业0.55854.820.48299.06中江地产0.1916.970.21879.28深物业0.3421.010.4175.68南京高科0.3725.120.227.17沙河股份0.2320.540.29117.96冠城大通0.628.190.5412.21招商地产0.2526.330.27272.58宋都股份0.2143.740.2595.66深深房0.5734.160.53109.90大名城0.185.760.232070.72中粮地产0.2619.800.2735.24中体产业0.355.880.2814.29宝安地产0.1810.020.24104.18大龙地产0.2611.280.215.64中洲控股0.2328.360.29267.76香江控股0.185.120.2360.17中航地产0.5629.590.3914.99卧龙地产0.2865.790.3019.76泛海建设0.1043.450.178.22鲁商置业0.209.110.2242.17宜华地产0.2813.390.3326.97万通地产0.38102.270.2983.95金融街0.317.590.2763.17北京城建0.2276.730.23143.72绿景控股0.090.960.1012.35华发股份0.1813.860.191282.05渝开发0.210.650.138.81华夏幸福0.3243.690.3613.35荣安地产0.56480.610.49306.52首开股份0.1614.930.1738.64广宇发展0.38894.080.405092.38东华实业0.125.050.149.77光华控股0.513.910.2543.19华丽家族0.16179.580.2043.71莱茵置业0.368.130.35268.04栖霞建设0.2094.180.17150.58海德股份0.092.210.055.59万好万家0.170.700.10269.95粤宏远0.479.860.3713.03市北高新0.2913.140.233.61阳光股份0.0322.680.0938.59金丰投资0.134.320.154.69亿城股份0.2414.690.2224.80丰华股份0.461.240.126.09高新发展3.1112.880.677.85华鑫股份0.816.570.363.95顺发恒业0.17152.620.231249.37嘉宝集团0.2659.130.2575.72美好集团0.278.550.2521.88浦东金桥0.213.590.1514.87阳光城0.33263.050.3025.11万业企业0.2057.180.242005.11泰禾集团0.25114.580.2515.93同达创业1.019.960.5612.30中房地产0.2369.930.2314848.79城投控股0.1511.220.1130.99中国武夷0.4513.480.354.34信达地产0.1836.370.2016.35海印股份1.013.320.4717.09电子城0.4458.460.3718.08海南高速0.232.910.1670.59陆家嘴0.108.580.1380.39数源科技0.4439.710.3411.71天地源0.2921.280.2688.82嘉凯城0.4223.450.377.21中华企业0.1535.160.19330.96福星股份0.443.970.2912.93凤凰股份0.19110.890.22108.01天保基建0.163.280.18732.93宁波富达0.266.900.2558.52中弘股份0.093.720.119.28苏州高新0.212.390.1812.54世荣兆业0.368.680.321296.07华远地产0.2850.000.312888.00大港股份1.603.670.491.68上实发展0.23134.910.202146.02广宇集团0.1975.670.22310.78正和股份0.6991.350.2614.98荣盛发展0.3821.880.38167.53西藏城投0.06104.960.0844.52合肥城建0.3696.290.354007.43京能置业0.1782.270.252891.33滨江集团0.2324.920.27380.46天业股份0.2917.260.281967.17南国置业0.21297.650.2313.48世茂股份0.3313.480.2317.43中国国贸36.411.510.2212.82南通科技0.282.130.207.05保利地产0.2954.920.3343.85北辰实业0.142.600.18106.11数据来源于国泰安CSMAR数据服务中心和Excel2007软件计算