摘要
运用哈佛分析框架,以A家具股份有限公司2014—2018年的公开资料为基础进行分析,发现A家具公司的财务管理水平较为落后。通过战略分析展示A公司产业环境竞争严峻,财务分析反应其各项财务能力均呈现下滑趋势,会计分析得出该公司资产管理能力不强,同时结合前景分析显示该公司财务风险较大。提出了对A公司进一步发展的优化建议。
This paper used the Harvard analysis framework to analyze based on the public information of A furniture Co.,Ltd.from 2014 to 2018.It found that the financial management level of A furniture company was lagging behind.Through strategic analysis,it showed that the industrial environment competition of company A was severe,and the financial analysis showed that its financial capabilities were declining.The accounting analysis showed that the company’s asset management ability was not strong.At the same time,combined with the prospect analysis,it showed that the company’s financial risk increases.Therefore,this paper put forward relevant optimization suggestions for the further development of company A.
作者
霍海航
HUO Hai-hang(College of Economics and Management,Nanjing Forestry University,Nanjing 210037,China)
出处
《中国林业经济》
2021年第3期98-101,共4页
China Forestry Economics
关键词
哈佛框架
财务分析
前景预测
Harvard framework
financial analysis
prospect forecast