基于哈佛框架下的苏宁云商财务报表分析

发布时间：2018-04-25 14:02

本文选题：哈佛分析框架 + 战略分析　；参考：《阜阳师范学院》2017年硕士论文

【摘要】：近几年,在电子商务强大的发展攻势下,传统零售企业的经营模式受到了极大的挑战,这些企业都开始转战互联网交易平台,抢占网络购物交易市场。苏宁是传统零售行业中比较早认识到这种危机的企业,也是传统零售企业转战电商的典型企业,值得人们去深入调查研究。因此,本文在传统零售行业纷纷进行大转型的背景下,运用哈佛分析框架对苏宁云商进行详细的财务报表分析,从而得出相关结论和一些参考建议。本文前半部分对文章的背景进行详细的介绍,包括写作背景和哈佛分析框架的引入及介绍。后半部分是本文的核心部分,通过哈佛分析的架构对苏宁云商进行深层次分析。包括战略分析(PSER环境分析和SWOT分析)、会计分析(资产负债表的质量分析、利润表的分析和现金流量表的分析)、财务分析(偿债能力分析、盈利能力分析和营运能力分析)、对企业的未来发展做出前景预测。最后总结其转型当中遇到的问题,并根据这些问题为苏宁云商提出相应的建议。希望这些建议可以对苏宁云商有所帮助,同时也能为其他正在转型的传统零售行业提供一些参考。
[Abstract]:In recent years, under the strong development offensive of electronic commerce, the management mode of the traditional retail enterprises has been greatly challenged. These enterprises have begun to switch to the Internet trading platform to seize the online shopping market. Su Ning is one of the enterprises in the traditional retail industry that realized the crisis earlier, and is also a typical enterprise of traditional retailing enterprises to switch to e-commerce, which is worthy of further investigation and study. Therefore, under the background of the transformation of the traditional retail industry, this paper uses the Harvard analysis framework to analyze the detailed financial statements of Su Ning cloud business, and draws some relevant conclusions and some reference suggestions. The first part of this paper introduces the background of the paper in detail, including the background of writing and the introduction and introduction of Harvard analytical framework. The second part is the core of this paper, through the framework of Harvard analysis of Su Ning cloud quotient in-depth analysis. These include strategic analysis, PSER environmental analysis and SWOT analysis, accounting analysis (balance sheet quality analysis, income statement analysis and cash flow statement analysis, financial analysis (solvency analysis), Profitability analysis and operating capacity analysis to predict the future development of the enterprise. Finally, it summarizes the problems encountered in its transformation, and puts forward corresponding suggestions for Su Ning's cloud business. I hope these suggestions can be helpful to Su Ning cloud business, but also provide some reference for other transforming traditional retail industries.
【学位授予单位】：阜阳师范学院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F724.6;F715.5

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