摘要近年来，我国对于房地产行业的宏观调控日益加强，行业内部市场竞争相当激烈，使得房地产企业必须以更加严谨的态度去评估企业内部的财务状况，不断的寻找提高经营利润的方法。而如何提高利润和如何评估财务状况得先从分析房地产行业的现状开始，结合部分指标，以及具体的企业，分析企业盈利能力的影响因素，以及管理存在的各种环境问题。再对提出的问题做假设性的建议和措施，为房地产企业的生存和发展提供有效的参考价值。通过查阅和研究大量相关的国内外参考文献，文章全面了解了房地产企业盈利能力的相关理论，再利用价值链理论、可持续发展理论、关键成功因素理论，通过对部分企业净资产收益率、销售净利率、总资产利润率的数据分析，总结其中存在的现象，针对上述三个指标对应的具体问题，提出发展主营业务，维持财务杠杆，增强对期间费用的管控等具体的解决措施，最后结合具体的企业加以分析。以此来探求房地产企业盈利能力愈加稳定的意义，能够为以后同方向的研究提供新的参考价值。关键词：房地产企业；盈利能力；资金运转AbstractInrecentyears,China'smacro-controloftherealestateindustryhasbeencontinuouslystrengthened.Themarketcompetitionintheindustryisalsoquitefierce,whichmakestherealestateenterpriseshavetoevaluatetheinternalfinancialsituationofenterpriseswithamorerigorousattitude,andconstantlylookforwaystoimproveoperatingprofits.Howtoimprovetheprofitandhowtoevaluatethefinancialsituationmuststartfromtheanalysisofthecurrentsituationoftherealestateindustry,combinedwithsomeindicators,aswellasspecificenterprises,analyzetheinfluencingfactorsofprofitabilityandtheexistingproblems.Thenmakehypotheticalsuggestionsandmeasuresfortheproposedproblemstoprovideeffectivereferencevalueforthesurvivalanddevelopmentofrealestateenterprises.Throughconsultingalargenumberofreferencesathomeandabroad,thispaperhasamorecomprehensiveunderstandingoftherelevanttheoriesoftheprofitabilityofrealestateenterprises,andthenusesthevaluechaintheory,sustainabledevelopmenttheory,keysuccessfactortheory,throughthedataanalysisofsomeenterprises'returnonnetassets,salesnetprofitrate,totalassetprofitrate,summarizestheexistingphenomenon,aimingattheabovethreeindicatorsAccordingtothespecificproblems,thepaperputsforwardsomespecificsolutions,suchasdevelopingthemainbusiness,maintainingthefinancialleverage,strengtheningthemanagementandcontroloftheperiodexpenses,andfinallyanalyzesthemwithspecificenterprises.Inordertoexplorethesignificanceofmorestableprofitabilityofrealestateenterprises,itcanprovidenewreferencevalueforfutureresearchinthesamedirection.Keywords：Realestateenterprises;Profitability;CapitaloperatiI目录第1章绪论....................................................................................................................11.1研究背景.............................................................................................................11.2研究目的和意义.................................................................................................11.2.1研究目的......................................................................................................11.2.2研究意义......................................................................................................11.3国内外研究现状.................................................................................................21.3.1国外研究现状..............................................................................................21.3.2国内研究现状..............................................................
