基于哈佛分析框架的安信信托财务报表分析-会计专业论文.docxVIP

蓝壑经进贸易态堂煎亟±堂焦诠塞 蓝壑经进贸易态堂煎亟±堂焦诠塞 §基壬睑佳公逝框袈数塞信值捶财釜拯麦佥扭≥ Ab s廿act Financial statement analysis is a method that we make evaluation on the past and present financial position and operating results of enterprise for investors through the public disclosures financial reports of listed company,using special methods，and provide effective investment decisions and recommendations．But the仃aditional financial statement analysis is a way that we just use the financial statement to evaluate the enterprise’S development situation and pay no attention to the enterprise’S economic environment and analyze the management strategy of enterprise．Enterprise management could choose the enterprise’S accounting policy and accounting policy choice subj ectively which could lead to information distorted．With the development of accounting theory,the demand to establish scientific and reasonable financial statement analysis system is imminent．The content of this article is mainly about the famous”Harvard framework analysis”，which includes strategic analysis，accounting analysis，financial analysis and prospect analysis． And using the method we could make perspectives on the financial statements．This example is the Anxin trust company．With the combination of qualitative and quantitative analysis，the paper ultimately achieves a comprehensive analysis the business condition and development purposes of the Anxin trust company． The Anxin trust Co．，Ltd(referred to Anxin trust)is one of the earliest list financial companies，and is also one of two listed trust companies in China．Based on the background of the trust and the Harvard analytical framework，this paper analyses and researches the Anxin trust financial statements thoroughly．The basic structure of this article is as follows： in the introduction，the first introduces the background and significance of this paper and then reviews and sorts out the paper and this writting about the Harvard analytical framework and reference literature related to s