房地产行业上市公司流动性分析  

An Analysis on the Liquidity of Listed Companies in Real Estate Industry

作　　者：张羽[1] 张小利[1] 

机构地区：[1]中央财经大学投资经济系,北京100081

出　　处：《上海立信会计学院学报》2007年第3期47-50,共4页Journal of Shanghai Lixin University of Commerce

摘　　要：文章利用流动性比率指标体系，对我国沪、深两市房地产上市公司2002～2005年的短期偿债能力及相应的流动性风险进行分析。结果表明，房地产行业的整体流动性水平较弱，存在着用短期资金满足长期资金需求的情况，长期融资不能满足永久性流动资金的需求。The paper uses current rations to analyze the short-term debt-paying capability and liquidity risk of real estate companies listed in Shanghai for the years of 2002-2005. The results show the Securities Exchange and Shenzhen Securities Exchange overall liquidity of the insustry is quite low, that the industry uses short-term funds to meet long-term needs, and that long-term financing is not enough to the needs for long-term current capitals.

关 键 词：流动性 流动性比率 净长期融资 流动资金投资 

分 类 号：F275[经济管理—企业管理]