基于哈佛分析框架的申通快递财务分析

Financial Analysis of Shentong Express Based on the Harvard Analytics Framework

近年来,随着电子商务与网络支付的发展,我国快递市场规模迅速扩大,快递企业同步扩张,但也存在着企业大而不强、服务质量不高、地区间发展不平衡等问题。文中运用哈佛分析框架,从战略、会计、财务和前景四个方面对申通快递进行分析,并选取行业内具有代表性的企业顺丰控股、韵达快递进行横向对比,研究其战略选择、经营决策、财务管理中存在的问题,进而有针对性地提出意见,以把稳企业战略方向,提高企业竞争能力。

In recent years,with the development of e-commerce and online payment,China’s express market has expanded rapidly,and express enterprises expand simultaneously,but there are also problems such as large but not strong enterprises,low quality of service,uneven development between regions,etc. Using the Harvard analytical framework,this paper analyzes Shentong Express from four aspects of strategy,accounting,finance and prospect,selects the representative enterprises in the industry,Shunfeng Holdings and Yunda Express,to make horizontal comparisons in order to study the problems existing in its strategic choice,business decision-making and financial management,and then puts forward specific opinions,so as to stabilize the strategic direction of enterprises and improve the competitiveness of enterprises.