哈佛分析框架下H电力股份有限公司的案例研究
发布时间：2018-08-02 14:10
【摘要】：随着我国经济的迅速发展,电力行业在我国经济和社会发展中扮演着十分重要的角色。电力能源是经济发展的关键力量,市场对电力能源需求的加大,也说明了电力行业在我国国民经济结构中的重要作用。电力能源一旦供给不足,将会严重影响经济的发展速度和人民的生活质量。电力能源产业结构不断优化升级,导致了电力行业的市场竞争加剧,电力企业如何发挥自身的竞争优势,关注在发展中面临的机遇和挑战,更好地制定发展规划和战略机制,提高企业的管理水平显得尤为重要。以H电力公司为案例,通过哈佛分析框架的分析方法,对H电力公司的财务状况和经营成果进行详细地分析研究。哈佛分析框架分为四个方面,战略分析、会计分析、财务分析和前景分析。战略分析,运用波特五力分析法和SWOT分析法对电力行业的宏观外部状况和H电力公司的竞争能力展开具体分析。会计分析,遵循识别、分析、评估的基本流程,分析H电力公司会计信息质量情况。财务分析,结合横向分析、纵向分析和比率分析,研究H电力公司的财务业绩状况。前景分析,结合前三个层面的分析结果对H电力公司的发展前景展开合理预测。将哈佛分析框架应用到电力企业财务状况分析中,不仅对H电力公司未来的发展有一定的指导意义,而且对整个电力行业的可持续发展有一定的借鉴意义。
[Abstract]:With the rapid development of China's economy, the electric power industry plays a very important role in the economic and social development of our country. Power energy is the key force of economic development. The increase of market demand for power energy also shows the important role of power industry in the national economic structure of our country. Once the power supply is insufficient, it will seriously affect the speed of economic development and the quality of life of the people. The continuous optimization and upgrading of the structure of the power energy industry has led to the intensification of market competition in the electric power industry. How to give full play to their own competitive advantages, pay attention to the opportunities and challenges faced in the development, and better formulate the development planning and strategic mechanism, It is particularly important to improve the management level of enterprises. Taking H Power Company as an example, the financial situation and operating results of H Power Company are analyzed and studied in detail through the analysis method of Harvard Analysis Framework. Harvard analytical framework is divided into four aspects: strategic analysis, accounting analysis, financial analysis and outlook analysis. Strategic analysis, the use of Porter five forces analysis and SWOT analysis of the power industry macro external situation and H power company's competitive ability to carry out a specific analysis. Accounting analysis, follow the identification, analysis, evaluation of the basic process, analysis of H power company accounting information quality. Financial analysis, combined with horizontal analysis, longitudinal analysis and ratio analysis, to study the financial performance of H power company. Prospect analysis, combined with the first three levels of the results of the development of H power company reasonable forecast. The application of Harvard analysis framework to the analysis of the financial situation of electric power enterprises not only has certain guiding significance for the future development of H power company, but also has certain reference significance for the sustainable development of the whole electric power industry.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.61
本文编号：2159687
[Abstract]:With the rapid development of China's economy, the electric power industry plays a very important role in the economic and social development of our country. Power energy is the key force of economic development. The increase of market demand for power energy also shows the important role of power industry in the national economic structure of our country. Once the power supply is insufficient, it will seriously affect the speed of economic development and the quality of life of the people. The continuous optimization and upgrading of the structure of the power energy industry has led to the intensification of market competition in the electric power industry. How to give full play to their own competitive advantages, pay attention to the opportunities and challenges faced in the development, and better formulate the development planning and strategic mechanism, It is particularly important to improve the management level of enterprises. Taking H Power Company as an example, the financial situation and operating results of H Power Company are analyzed and studied in detail through the analysis method of Harvard Analysis Framework. Harvard analytical framework is divided into four aspects: strategic analysis, accounting analysis, financial analysis and outlook analysis. Strategic analysis, the use of Porter five forces analysis and SWOT analysis of the power industry macro external situation and H power company's competitive ability to carry out a specific analysis. Accounting analysis, follow the identification, analysis, evaluation of the basic process, analysis of H power company accounting information quality. Financial analysis, combined with horizontal analysis, longitudinal analysis and ratio analysis, to study the financial performance of H power company. Prospect analysis, combined with the first three levels of the results of the development of H power company reasonable forecast. The application of Harvard analysis framework to the analysis of the financial situation of electric power enterprises not only has certain guiding significance for the future development of H power company, but also has certain reference significance for the sustainable development of the whole electric power industry.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.61
【参考文献】
相关期刊论文 前10条
1 杨柳;汤谷良;;中国房地产企业的财务战略转型——以万科集团和绿地香港“轻资产”模式为例[J];财会月刊;2017年04期
2 卫颖;;基于价值链视角的现代企业财务分析研究[J];会计之友;2017年02期
3 王建松;;财务分析在财务管理中的作用[J];财会学习;2016年21期
4 任娣;;现代企业财务预算管理问题及对策[J];企业改革与管理;2016年17期
5 陈贺;;基于哈佛分析框架下登海种业财务诊断报告[J];中国种业;2016年10期
6 李克亮;;企业财务分析的误区及反思[J];财会月刊;2016年19期
7 张知;;财务报表分析在企业财务管理中的作用[J];中国商论;2016年15期
8 于玲玲;;上市公司财务报表问题研究[J];财会学习;2016年11期
9 梁仲景;;财务报表分析方法探究[J];时代金融;2016年12期
10 王媛媛;;基于哈佛分析模型的某电器财务分析与前景预测[J];商;2016年03期
，本文编号：2159687
本文链接：https://www.wllwen.com/guanlilunwen/caiwuguanlilunwen/2159687.html
