房地产企业项目最大财务盈利能力评价研究——基于限价政策的分析  

Research on Maximum Financial Profitability Evaluation of Real Estate Project:Based on Price Limit Policy

作　　者：侯飞 HOU Fei(Sino-Ocean Group East China Division,Shanghai 200092,China)

机构地区：[1]远洋集团华东事业部,上海200092

出　　处：《工程经济》2021年第11期45-49,共5页ENGINEERING ECONOMY

摘　　要：在限价政策下,分析售价价格、营销去化速率、建造成本、税率等影响项目财务盈利能力的关键因素,结合实际案例,选取销售净利润率、全投资内部收益率和资本金内部收益率进行财务盈利能力评价,分析达到项目最大财务盈利能力时的销售定价及建造标准,为同类项目的财务评价提供参考。This paper analyzes the key factors such as selling price,marketing speed,construction cost and tax rate that affect the financial profitability of project under the price limit policy.Combined with the actual case,selects the net profit rate of sales,the total investment internal rate of return and the capital internal rate of return to evaluate the financial profitability,comes to the conclusion of sales pricing and construction standards when the project reaches the maximum financial profitability.Hopes to provide reference for similar project.

关 键 词：限价政策 盈利能力 财务评价 

分 类 号：F299.233.42[经济管理—国民经济]