Research on the influence of inventory size, income quality on enterprise long-term solvency — With real estate development enterprise as example

摘要

At present, the housing price becomes high increasingly, and the high profit of real estate development enterprise accompanies potential high risk. With high capital input, great debt repayment pressure and significant influence of policy regulation, the solvency of real estate development enterprise has been concerned all the time. In this paper, the financial information after adjustment of 2006–2012 listed real estate development enterprises is analyzed, by which we can find that the improvement of income quality can enhance the long-term solvency of real estate development enterprise, and this influence becomes more and more remarkable; because the proportion of debt capital in the capital source of newly increased inventory is reducing, the ratio of inventory in total assets positively affects the long-term solvency of real estate development enterprise, and the influence becomes more and more significant.