基于哈佛分析框架下的物流企业财务分析——以顺丰为例

Financial Analysis of Logistics Enterprises under Harvard Analysis Framework:Taking SF Express as Example

哈佛分析框架从战略角度出发,多角度对企业的运行状况和经营成果进行系统性的分析,将定性与定量分析相结合,弥补了传统财务分析的局限性。选取顺丰控股为研究对象,基于哈佛分析框架,以顺丰控股2017-2019年的财务报表为基础,从战略、会计、财务以及前景四个角度对顺丰控股进行综合的财务分析,并提出相关的建议以供参考。

To circumvent the limitations of conventional financial analysis,the Harvard analysis framework looks systematically and strategically at the operating conditions and result of enterprises from multiple perspectives,and combines qualitative analysis with quantitative calculation.In this paper,with SF Holdings as the research object and under the Harvard analysis framework,we reviewed the 2017-2019 financial statements of SF Holdings,conducted a comprehensive financial analysis of the company from the four perspectives of strategy,accounting,finance and prospect,and accordingly gave the relevant recommendations for reference.