基于因子分析法的房地产企业偿债能力分析  

Analysis on Debt Paying Ability of Real Estate Enterprises Based on Factor Analysis Method

作　　者：许存兴[1] 张芙蓉[2] 

机构地区：[1]渭南师范学院经济与管理学院 [2]中国人民银行渭南中心支行,陕西省渭南市714000

出　　处：《曲阜师范大学学报（自然科学版）》2014年第4期4-8,共5页Journal of Qufu Normal University(Natural Science)

基　　金：陕西省教育厅科研项目(12JK0061);陕西省军民融合研究项目(12JMR09);渭南师范学院(13SKZD007)

摘　　要：针对房地产企业偿债能力问题,选取沪、深两市145家房地产企业为样本,采用偿债能力14个财务指标,通过因子分析法,提取偿还到期债务能力、偿还长期债务能力、还款准备能力和债务分担能力作为因子,构建因子综合判断模型,并对样本企业进行偿债能力评价,促进房地产企业持续健康发展.The paper takes a sample of 145 real estate enterprises in Shanghai and shenzhen,and analy-zes their debt paying abilities.On the basis of factor analysis,the 1 4 financial indexes such as the paying a-bilities of matured debts,funded debt,repayment and debt sharing are fully analyzed.As a result,the factor comprehensive j udgment model has been established,and the debt paying ability of sampled real estate en-terprises has been evaluated so that the research result can promotes the sustainable and healthy develop-ment of real estate enterprises.

关 键 词：偿债能力 房地产企业 因子分析法 

分 类 号：F235.91[经济管理—会计学]