基于哈佛分析框架下的航空运输企业财务分析--以国航为例

Financial Analysis of Air Transportation Enterprises Based on Harvard Analysis Framework--Taking Air China as an Example

文章基于哈佛分析框架对已经跻身于世界一流航空公司的中国国际航空公司2016~2020年的数据进行财务分析。哈佛分析框架采用了定量分析与定性分析相结合的方法,弥补了从单一数据进行财务分析的不足。从战略、会计、财务、前景四个角度出发,分析在新冠疫情影响下的中国国航目前的财务状况以及发展态势,为国航未来的发展提供一些可供参考的建议。

Based on the Harvard analysis framework,this paper analyzes the data of China International Airlines,which have been among the world's top airlines in 2016~2020.The Harvard analysis framework uses the method of quantitative analysis and qualitative analysis to make up for the deficiency of financial analysis from single data.From the four angles of strategy,accounting,finance and prospect,this paper analyzes the current financial situation and development trend of China Air China under the influence of COVID-19,and provides some suggestions for future development of Air China.