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中国房地产企业的财务战略转型——以万科集团和绿地香港“轻资产”模式为例 被引量:53
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作者 杨柳 汤谷良 《财会月刊》 北大核心 2017年第2期76-80,共5页
随着房地产行业利润率的持续下降,各房地产企业的库存和资金压力都在持续加大。故基于自身资源优势,选择适合企业的新模式,从而实现战略转型,成了整个房地产行业的改革需求。中国两大房地产龙头企业——万科集团和绿地香港均提出了将其... 随着房地产行业利润率的持续下降,各房地产企业的库存和资金压力都在持续加大。故基于自身资源优势,选择适合企业的新模式,从而实现战略转型,成了整个房地产行业的改革需求。中国两大房地产龙头企业——万科集团和绿地香港均提出了将其房地产开发模式向轻资产模式转变的战略。本文将选取这两家公司2013~2015年年报作为案例分析的主要依据,通过对报表数据及相关指标的分析,解读两家公司在财务战略转型上的具体做法及转型效果,同时对这两家公司转型的现状进行总结,并提出房地产行业可借鉴的战略转型方法。 展开更多
关键词 房地产业 轻资产 万科集团 绿地香港 财务战略转型
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Exploring the Inclusive Potential of Pet Parks From the Perspective of Spatial Justice:Hong Kong’s Experience and Implications
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作者 Izzy Yi JIAN Jiemei LUO +1 位作者 Caterina VILLANI Kin Wai Michael SIU 《景观设计学(中英文)》 CSCD 2024年第4期58-77,共20页
As social and economic dynamics continue to evolve and the demand for companionship increases,pet ownership has become an increasingly popular lifestyle choice.Pet parks,as a new form of urban public space,are gaining... As social and economic dynamics continue to evolve and the demand for companionship increases,pet ownership has become an increasingly popular lifestyle choice.Pet parks,as a new form of urban public space,are gaining significant attention.This study,grounded in the theory of spatial justice,employs a combination of questionnaires and semi-structured interviews to evaluate four representative pet parks in Hong Kong,China.It explores how pet parks,as inclusive green infrastructure in high-density environments,contribute to urban community well-being and broader spatial justice.The study reveals the conflicts between pet owners and non-pet owners regarding the rights to use public spaces,examining how to guarantee the spatial rights of specific groups while avoiding harm to others.The findings indicate that green space availability,sociability and participation,walkability,safety,and flexibility in pet parks play a positive role in achieving urban spatial justice.However,pet parks also face challenges related to social exclusion and safety,requiring a balance between promoting community integration and ensuring public safety.This study offers valuable insights for the development of pet parks,the creation of vibrant and diverse public spaces,and the promotion of harmonious human-animal environments in cities across China and other Asian countries. 展开更多
关键词 Pet Park Green Space Public Space Spatial Justice Inclusivity Hong Kong
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