摘要
财务分析对社会经济发展至关重要,研究公司的财务能力能够提升公司财务能力的理论体系,检验企业一定时期中的财务状况。文章以哈佛框架为基础,选用2015-2019年的财务指标,对国美的财务状况进行分析,并与其他领头行业进行比较,从中发现内部环境、外部环境存在的机遇和威胁,最后提出相关建议。
Financial analysis is vitally important for the economic development.Studying a company’s financial capabilities can improve its system of the company’s financial capabilities in theory and inspect its financial status in a certain period of time.In the paper,Gome’s financial situation is analyzed with its financial indicators during the time from 2015 to 2019 based on Harvard Framework. The study also compares Gome’s financial status with other leading enterprises of the industry to reveal the opportunities and threats in the internal and the external environments and finally puts forward suggestions.
作者
吴军海
WU Jun-hai(Putian University,Putian,Fujian,351100,China)
出处
《武汉商学院学报》
2020年第5期59-62,共4页
Journal of Wuhan Business University
关键词
国美电器
哈佛框架
财务分析
Gome
Harvard framework
financial analysis