水到渠成VS绿色通道——富士康的IPO之路

Matter of Time or Green Channel:Foxconn's IPO Path

带着新经济“独角兽”光环的富士康,仅仅只用了36天走完了A股首次公开募股(IPO)申报平均等待673天才能走完的程序。文章借助哈佛分析框架,从会计政策、财务分析、战略分析和前景分析四个方面对富士康的IPO之路进行探究,分析发现富士康公司会计政策合理、财务状况良好、规模效应突出和前景美好。研究一方面明确富士康公司作为工业互联网企业的特点和优势,另一方面为其未来发展可能存在的风险提供参考和建议。

Foxconn,with the aura of the"unicorn"of the new economy,only took 36 days to complete the A-share initial public offering(IPO)application and waited an average of 673 days to complete the process.This paper uses the Harvard analysis framework to explore Foxconn's IPO road from four aspects:accounting policy,financial analysis,strategic analysis and prospect analysis.The analysis finds that Foxconn has reasonable accounting policies,good financial conditions,outstanding scale effects and bright prospects.This paper studies on the one hand to clarify the characteristics and advantages of Foxconn as an industrial Internet company,and on the other hand to provide references and suggestions for possible risks in its future development.