“哈佛分析框架”下中国国旅财务分析应用研究

发布时间：2018-07-07 07:01

本文选题：哈佛分析框架 + 中国国旅　；参考：《兰州大学》2014年硕士论文

【摘要】：任何一个企业的发展都离不开公司的高效运作,而高质量的财务分析能够发现企业经营管理过程中存在的问题,进而给予管理层以相关改进措施建议。学术理论上,不同学者提出了不同的财务分析方法以及多样的财务分析指标,这些方法和指标大部分是针对公司的具体财务数据进行的,而财务数据的失真会导致对公司的财务分析变得毫无意义,这些方法和指标也只会变成纸上文字。因此,迫切需要一种高效、全面的分析方法对公司的经营状况进行整体分析,而“哈佛分析框架”正迎合了这一需求,其融合了公司的战略分析思想。在战略分析的指导下,首先对公司披露信息的质量情况进行评价；其次,利用高质量的会计信息及各种财务指标对公司进行财务分析；最后,对公司的未来做出合理的预测,并提出相关建议。本文主要对这一高效的财务分析框架的应用价值进行评价分析,将理论知识应用到实际企业——中国国旅股份有限公司中,经过这一以战略分析为起点、经过会计分析和财务分析、以前景预测分析为终点的分析过程,分析影响公司在经济市场中整体运营效果的瓶颈之处,并给予适当的建议策略。通过这一分析过程,来进一步验证这一理论知识在实际市场中的应用价值。最后,对该财务分析框架的应用过程中需要注意的关键点给予总结,以达到给予其他企业以借鉴价值的目的。因此,鉴于本人专业背景及职业取向,本文不深究理论观点的研究,专注于尝试性应用先进理论——“哈佛分析框架”于中国国旅,并对该框架的应用价值予以评价。
[Abstract]:The development of any enterprise can not be separated from the efficient operation of the company, and the high-quality financial analysis can find the problems in the process of enterprise management, and then give suggestions to the management. Academic theory, different scholars put forward different financial analysis methods and various financial analysis indicators, these methods and indicators are mostly for the specific financial data of the company. The distortion of financial data makes the company's financial analysis meaningless, and these methods and indicators can only be written on paper. Therefore, there is an urgent need for an efficient and comprehensive analysis method to analyze the business situation of the company as a whole, and the "Harvard Analysis Framework" caters to this demand, which combines the strategic analysis ideas of the company. Under the guidance of strategic analysis, firstly, the quality of disclosure information is evaluated; secondly, high-quality accounting information and various financial indicators are used for financial analysis of the company; finally, the company's future is reasonably predicted. And put forward relevant suggestions. In this paper, the application value of this efficient financial analysis framework is evaluated and analyzed, and the theoretical knowledge is applied to China National Travel Co., Ltd., a practical enterprise, through which the strategic analysis is taken as the starting point. Through accounting analysis and financial analysis, this paper analyzes the bottleneck that affects the overall operation effect of the company in the economic market, and gives appropriate suggestions. Through this analysis process, the application value of this theoretical knowledge in the actual market is further verified. Finally, the key points that should be paid attention to in the application of the financial analysis framework are summarized in order to give other enterprises reference value. Therefore, in view of my professional background and career orientation, this paper does not deeply study the theoretical point of view, but focuses on the trial application of the advanced theory, "Harvard Analytical Framework", in China National Travel Service, and evaluates the application value of the framework.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F592.6;F275

【参考文献】