我国房地产上市公司债务结构问题研究

我国房地产上市公司债务结构问题研究(11000字)
摘 要：房地产业是一个负债规模和负债程度都很高的行业，中国房地产上市公司的经营很大程度上依赖着负债资金。债务结构怎样影响着我国房地产上市企业的价值，房地产上市企业的债务结构优化，都是值得探讨的问题。本文以60家房地产上市公司为样本，对我国房地产上市公司的债务结构，提出了其债务结构存在的问题：流动负债占主导，长期负债比例低；债券融资比例太小不合理。并对债务结构存在问题的形成原因进行了阐述，同时提出了优化房地产上市公司债务结构的对策。
关键词：房地产上市公司；债务期限结构；债务结构

Research On Debt Structure Of The Real Estate Listed Companies
Abstract：The real estate industry is an industry which has a high debt level and a huge liability scale of listed companies,and the Chinese real estate business largely depends on debt capital.It is an meaningful discussion that how the debt structure to affect the value of Chinese real estate market and how to optimize the debt structure of of the listed company of the real estate.Based on the samples of 60 estate listed companies,the research proposed some problems in debt structure of the listed company of the real estate in China: long-term debt ratio is low because of current liabilities' domination; bond financing ratio is unreasonable.Besides,this study explained the reason why there are some problems in the debt structure and proposed the solutions to optimize the debt structure of listed company of the real estate.      Key words：Real estate listed companies ; Debt maturity structure; Debt structure