房地产企业债务结构与盈利能力研究

Research on Debt Structure and Profitability of Real Estate Enterprises

为以房地产企业2013～2017年的面板数据为样本,运用多元线性回归模型实证分析债务结构与盈利能力的关系,探析企业如何优化债务结构,提高企业的盈利能力。研究表明:资产负债率、非流动负债率与盈利能力呈负相关关系;流动负债率与盈利能力呈正相关关系;最终根据实证结果,提出优化房地产企业债务结构,促进企业盈利能力提升的建议。

With panel data of real estate enterprises from 2013 to 2017 as sample,relationship between debt structure and profitability was empirically analyzed using multivariate linear regression model to optimize the debt structure and improve the profitability of enterprises.The results showed that asset-liability ratio,non-current liability ratio and profitability were negatively correlated,and current debt ratio was positively correlated with profitability.Finally,according to the empirical results,some suggestions to optimize the debt structure and improve their profitability for real estate enterprises were put forward.