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房地产业在我国的经济发展中有着举足轻重的地位,对我国经济发展影响较大。然而,房地产业的过快发展也产生了许多问题。当前,随着房地产业的竞争日益激烈,宏观调控的政策接二连三的出台,房地产业的净利润质量的好坏已经成为万众瞩目的焦点,研究其净利润质量可以帮助其应对激烈的竞争,有助于房地产业稳定的可持续的发展。本文将以沪深两市的房地产上市公司为例,从应收账款、营业收入、利润构成和经营活动现金流量这四个方面分析其净利润的质量,同时,提出一些提高净利润质量的意见和建议。
The real estate industry plays a decisive role in the economic development of our country and has a great impact on the economic development of our country. However, the rapid development of the real estate industry also has many problems. At present, with the increasingly fierce competition in the real estate industry and the introduction of macro-control policies one after another, the quality of the net profit of the real estate industry has become the focus of much attention. Studying its net profit quality can help it cope with fierce competition and help Stable and sustainable development in the real estate industry. In this paper, the real estate listed companies in Shanghai and Shenzhen will be taken as an example to analyze the quality of their net profits from the four aspects of accounts receivable, operating income, profit composition and cash flow of operating activities. At the same time, some proposals to improve the quality of net profit Opinions and suggestions.