基于哈佛分析框架的苏宁云商集团财务分析

发布时间：2018-04-04 09:49

本文选题：哈佛框架　切入点：财务分析　出处：《辽宁大学》2017年硕士论文

【摘要】：财务分析能够了解一家企业的财务状况和经营成果,但是财务分析方法非常多,选择哈佛分析框架作为本文的分析方法,这主要在于哈佛分析框架的完整性和全面性。哈佛分析框架不仅具备最详细、细致的财务数据分析方法,还注重分析企业所处的宏观环境,具体研究企业自身具备的优势、不足、发展机会和面临的挑战,有利于财务分析结果客观且有实用价值。而且哈佛分析框架还注重分析企业的微观财务状况,从战略分析、会计分析、财务分析和成长能力分析四个方面,结合财务数据和非财务数据,以战略的高度进行分析,并与同行业企业对比,得出分析结论。因此,哈佛分析框架是一种客观的、全面的分析方法,分析结果可以为更多的信息使用者所使用。本文以苏宁云商集团股份有限公司(以下简称苏宁云商)为例,按照哈佛分析框架逐一展开。首先就相关研究背景和理论依据进行阐述,然后介绍了苏宁云商的概况和财务现状,之后详细论述了苏宁云商的战略分析、会计报表分析、财务比率分析和前景分析,最后对以上分析进行总结,提出针对性建议。苏宁云商是唯一一家在我国大陆上市的零售企业代表,分析苏宁云商的财务状况和经营成果,发现苏宁云商在商业模式变革的发展中存在的优势和问题,针对其中的问题提出相关建议,不仅有利于苏宁云商增强在零售行业的竞争优势,提高管理效率和盈利能力,而且也希望能够给相关零售企业的发展提供一些参考。
[Abstract]:Financial analysis can understand the financial situation and operating results of an enterprise, but there are many methods of financial analysis. The Harvard analysis framework is chosen as the analysis method of this paper, which mainly lies in the integrity and comprehensiveness of the Harvard analysis framework.The Harvard Analysis Framework not only has the most detailed and detailed financial data analysis methods, but also focuses on the macro environment in which enterprises are located, and specifically studies the strengths, weaknesses, development opportunities and challenges faced by enterprises.It is beneficial to the objective and practical value of financial analysis results.Moreover, the Harvard Analysis Framework also focuses on the analysis of the micro-financial situation of enterprises. From the four aspects of strategic analysis, accounting analysis, financial analysis and growth ability analysis, combining financial data with non-financial data, the analysis is carried out from a strategic perspective.And compare with the same industry enterprise, draw the analysis conclusion.Therefore, the Harvard analytical framework is an objective, comprehensive analysis method, the results can be used by more information users.Taking Su Ning Yunshang Group Co., Ltd as an example, according to the Harvard analysis framework, this paper begins one by one.First of all, the background and theoretical basis of relevant research are expounded, then the general situation and financial status of Su Ning cloud quotient are introduced, and then the strategic analysis, accounting statement analysis, financial ratio analysis and prospect analysis of Su Ning cloud quotient are discussed in detail.Finally, the above analysis is summarized, and targeted recommendations are put forward.Su Ning is the only representative of a retail enterprise listed on the mainland of China. By analyzing the financial situation and business results of Su Ning cloud merchants, we can find out the advantages and problems existing in the development of business model reform.Aiming at the problems, it is helpful for Su Ning to strengthen the competitive advantage in retail industry, improve management efficiency and profitability, and also hope to provide some reference for the development of relevant retail enterprises.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F715.5

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