哈尔滨石油学院本科生毕业设计（论文）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；资金运转哈尔滨石油学院本科生毕业设计（论文）AbstractIn recent years,China's macro-control of the real estate industry has beencontinuously strengthened.The market competition in the industry is also quite fierce,which makes the real estate enterprises have to evaluate the internal financial situationof enterprises with a more rigorous attitude,and constantly look for ways to improveoperating profits.How to improve the profit and how to evaluate the financial situationmust start from the analysis of the current situation of the real estate industry,combinedwith some indicators,as well as specific enterprises,analyze the influencing factors ofprofitability and the existing problems.Then make hypothetical suggestions andmeasures for the proposed problems to provide effective reference value for the survivaland development of real estate enterprises.Through consulting a large number ofreferences at home and abroad,this paper has a more comprehensive understanding ofthe relevant theories of the profitability of real estate enterprises,and then uses the valuechain theory,sustainable development theory,key success factor theory,through thedata analysis of some enterprises'return on net assets,sales net profit rate,total assetprofit rate,summarizes the existing phenomenon,aiming at the above three indicatorsAccording to the specific problems,the paper puts forward some specific solutions,such as developing the main business,maintaining the financial leverage,strengtheningthe management and control of the period expenses,and finally analyzes them withspecific enterprises.In order to explore the significance of more stable profitability ofreal estate enterprises,it can provide new reference value for future research in the samedirection.Key words:Real estate enterprises;Profitability;Capital operati哈尔滨石油学院本科生毕业设计（论文）目录第1章绪论1.1研究背景…1.2研究目的和意义1.2.1研究目的1.2.2研究意义…1.3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.1.4研究内容与研究方法1.4.1研究内容.41.4.2研究方法.…第2章相关理论概述…52.1房地产企业概念及特征52.1.1房地产企业的概念…2.1.2房地产企业的特征….52.2盈利能力的概念及影响因素.2.2.1盈利能力的概念…2.2.2盈利能力的影响因素.…2.3盈利能力分析的目的及衡量指标2.3.1盈利能力分析的目的2.3.2盈利能力的衡量指标.2.4盈利能力的基础理论72.4.1价值链理论2.4.2可持续发展理论8