摘 要:房地产行业是我国的支柱行业，上下游和相关产业能达到200多种，在我国GDP中占有一定的比重。国外的房地产行业起步较早，已形成较为成熟的运行模式。而我国的房地产行业起步较晚，同时，基础薄弱。在1978年才正式引入“住房商品化”的概念。从2003年开始，房价持续上涨，中央与地方政府多次出台相关政策打击房价。楼市的重重调控也引发部分小房企的倒闭与大房企的抄底。企业的融资难度进一步增大，财务风险逐年提升。在这样的背景下，对我国房地产行业的财务风险进行研究分析显得至关重要。

　　　本文主要以我国房地产上市公司为研究对象，全文主要分成三个部分进行研究分析。第一个部分，以财务风险的理论概念为基础，据我国房地产行业的现状，提出我国房地产行业财务风险的特点。第二个部分，在第一部分研究的基础上，结合各方面的因素，分析我国房地产行业财务风险形成的原因。第三个部分，根据形成房地产行业财务风险特点的原因，提出相应的对策，引导我国房地产行业降低财务风险，更加健康地发展。

　　　通过本文的分析研究，力求加深对我国房地产行业财务风险的认识，提出行之有效的对策，促进我国房地产行业良性发展。

关键词：房地产；财务风险；对策

ABSTRACT:China’s real estate industry is the pillar industry.The upstream , downstream and related industries can reach more than 200 kinds. The GDP the real estate industry creates occupies a certain proportion of China's GDP. Foreign real estate industry started earlier and has to be a mature operation mode. And the real estate industry in China started late, weak founded.In 1978 the concept of commercialization of housing was formally introduced. From 2003, housing prices have continued to rise.Central and local governments have repeatedly introduced policies to combat price. Heavy regulation of the property market has also led to the collapse of housing prices and the big enterprises bargain-hunting. The enterprise financing difficulty is further increased, and the financial risk increased year by year.In this context, research and analysis are critical to the financial risk of the real estate industry in China.

　　　In this paper, the listed real estate companies in China are the research object.The text is divided into three parts. The first part, based on theoretical concepts of financial risk, according to the status quo of China's real estate industry, discusses the characteristics of China's real estate industry’s financial risk. The second part, on the basis of the first part of the study and the combination of various factors, analyzes the reasons for the formation of China's real estate industry’s financial risk. The third part, according to the financial risk characteristics of the formation of the real estate industry, proposes appropriate countermeasures, and guides China's real estate industry to reduce financial risk and to develop better .

　　　Through the analysis of this article, we strive to deepen the understanding of the financial risks of the real estate industry in China and put forward some effective countermeasures to promote the healthy development of China's real estate industry.

Keywords: real estate; finance risk;suggestion