摘要
在百年未有之大变局下,建筑业作为我国重要支柱性产业之一,迎接了众多机遇与挑战。由于我国进行过大规模的基础设施建设,近些年来,建筑业整体增速放缓。文章采用案例分析法,以A公司作为财务分析对象,与B公司和C公司进行对比,并通过哈佛分析框架的研究方法,从战略、会计、财务和前景四个维度对A公司2018-2022年财务报表数据进行深入研究,找出其发展中存在的问题,并提出解决问题的方案,以期能够为后续相关研究提供一定的理论借鉴。
Under the unprecedented changes in a century,the construction industry,as one of the important pillar industries in China,has faced numerous opportunities and challenges.Due to large-scale infrastructure construction in China,the overall growth rate of the construction industry has slowed down in recent years.This article adopts a case study method,taking Company A as the financial analysis object,compares it with Company B and Company C.Through the research method of Harvard analysis framework,it conducts in-depth research on Company A's financial statement data from four dimensions of strategy,accounting,finance,and prospects from 2018 to 2022,identifies the problems in its development,and proposes solutions to these problems,in order to provide theoretical reference for subsequent related research.
作者
李通
Li Tong(Xizang Minzu University,Xianyang,Shaanxi,712082)
出处
《市场周刊》
2024年第22期123-127,共5页
Market Weekly
关键词
哈佛分析框架
财务分析
建筑业
Harvard analysis framework
financial analysis
construction