哈佛分析框架下饲料企业财务报表分析——以中小板上市公司唐人神为例

Analysis of Financial Statements of Feed Enterprises under the Framework of Harvard Analysis——Take Tangrenshen as an Example

从财务报表使用者角度,运用哈佛框架财务分析方法,将唐人神集团2014-2018年的财务报表和年报与市值相当的中小板同类型企业进行对比分析,可知唐人神集团偿债能力、运营能力、发展能力在竞争者中优势明显,但获利能力表现不够亮眼。因此,针对唐人神集团可能存在的问题提出建议,对于促进企业财务分析,改善企业经营有积极意义。

From the perspective of financial statement users,the harvard framework analysis method is applied to compare and analyze the financial statements and annual reports of Tangrenshen group from 2014 to 2018 with the same type of small and medium-sized board enterprises with the market value.It is concluded that Tangrenshen group has obvious advantages in solvency,operating ability and development ability among its competitors,but its profitability performance is not bright enough.Therefore,suggestions for the possible problems of Tangrenshen group are of positive significance for promoting financial analysis and improving the enterprise management.