基于哈佛分析框架下的财务报表分析-以美的为例

基于哈佛分析框架下的财务报表分析-以美的为例(论文12000字)
Financial statement analysis based on harvard analysis framework
-take beauty for example
摘　　要
伴随着近几年来，我国经济水平的逐渐升温和快速发展，已经有很多国内著名的国有家电产业日益增长，相较于国际中的战略领导地位而言，家庭中所使用的电器已经逐步成为了日常生活中至关重要的产业文化产品之一，近几年来伴随着产品的日新月异，也因此展开了行业内部的竞争狂热程度。对此电器行业的发展在整体空调市场上的无限可能性，大来着巨大空间的背景贸易程度，因此在整个竞争压力转变的同时，是有着发展健身行业的目标，战略体系以及整体企业生存的主要同时的作用性。相对来说巨大的精神压力，在整个商机的运作体系中是有着才对重要意义。
相较于分析中的哈佛框架的最大特点则是在于整个财务健康体系管理模式的企业可持续发展的过程的对象而言。因此，在整个行业的市场下财务状况。健康状况是对于企业的层面角度来说的经营情况，以及可持续发展战略的实行建议的巨大改善。目前情况来看，年度财务报表对于整体公司氛围。情况下而言都是有着转变营业额已带来财务成果的。企业决策状况课题的意义。
关键词：哈佛分析框架；美的集团；财务分析

 
Abstract
In recent years, with the sustained and rapid growth of China's economy, many state-owned household appliance enterprises have become more and more prominent, and occupy a certain position in the international market. As an indispensable product in daily life, domestic electric appliances gradually bring forth the new through the old and set off a upsurge of industrial competition. The electric appliance industry especially the air conditioning manufacturing industry will have a huge development space in the future. Under the background of international trade and economic globalization, Chinese electric appliance enterprises are under great pressure of competition while entering the vast world market and embracing infinite business opportunities. How to change the development mode and adapt to the development and competition of the electric appliance industry in China and even in the world, and to formulate the development target strategy leading the market have become the primary research topic for the survival and development of domestic electric appliance manufacturing enterprises.
The most prominent feature of harvard analytical framework is to analyze the financial health of enterprises from the perspective of strategic decision-making, so that managers can shift their focus from business performance to sustainable development of enterprises in the future. In view of this, this article selects the midea group as an example, with its 2015-2017 annual financial statements for the analysis of basic object, based on the strategic level, from the perspective of the whole industry situation of big down to understand the company's financial health and operating results, find out the current dilemma faced by companies, from the enterprise management level, the analysis of past and present management situation, provide support for the enterprise the management decision-making and strategic implementation suggestion.
Key words: Harvard analytical framework; Midea group; Financial analysis

目  录
一、绪论    - 7 -
（一）研究背景及意义    - 7 -
（二）国内外文献综述    - 7 -
（三）研究内容及方法    - 9 -
二、理论基础    - 10 -
（一）哈佛框架的理论描述    - 10 -
（二）哈佛分析框架的优势    - 10 -
三、公司简介与SWOT分析    - 11 -
（一）美的集团概况    - 11 -
（二）美的集团SWOT分析    - 11 -
四、财务分析    - 14 -
（一）资产负债表分析    - 14 -
（二）利润表分析    - 15 -
（三）现金流量表分析    - 16 -
五、前景分析    - 17 -
（一）以消费者需求为导向加强智能家居研发，走技术领先战略    - 17 -
（二）加强营销创新，扩大市场份额，走营销战略    - 18 -
（三）坚定实施自动化战略    - 18 -
（四）加快发展上下游产业，培育新的业务增长点    - 18 -
六、结论    - 18 -
主要参考文献    - 19 -