基于哈佛分析框架下的河南安彩高科财务分析-会计学专业论文.docx

ContentsI Contents I Preface ·1 1．1 Background and significance ofresearch 1 1．1．1 Background ofresearch 1 1．1．2 Significance ofresearch 2 1．2 Literature review · ·3 1．2．1 Literature review offinancial analysis methods “3 1．2．2 Literature review offinancial analysis framework ’3 1．2．3 Comprehensive ratio analysis offinancial situation “6 1．2．4 Literature summary 。7 1．3 Research contents and methods 7 1-3．1 Research contents 7 1．3。2 Research methods 8 2 Financial analysis and the summary of Harvard analy’tical framework 9 2．1 Definition and method offinancial analysis 一9 2．1．1 Definition offinancial analysis ‘9 2．1．2 Methods offinancial analysis 9 2．2 Harvard analytical framework 一9 2．2．1 Harvard analytical framework and its advantages “9 2．2．2 Harvard analytical framework’S analysis dimension ··1 0 2．3 Relationship between the Harvard analytical framework and financial analysisl 1 2．3．1 Relationship between strategic dimension and financial analysis 11 2-3．2 Relationship between accounting dimension and financial analysis ·‘12 2．3．3 Relationship between financial dimension and financial analysis ．．13 2．3．4 Relationship between prospect dimension and financial analysis 1 4 3 ACHT’s strategic analysis and accounting analysis under the Harvard analysis framework ‘· ’。15 3．1 ACHT’S basic situation 一15 3．1．1 Company profile 15 3．1．2 Company’S main operating performance and financial data 16 3．2 ACHT’S strategic analysis ‘19 3．2．1 ACHT’S competitive strategy analysis 19 3．2．2 ACHT’S development strategy analysis ‘21 万方数据 3．2．3 3．2．3 Surmnary ofstrategic analysis 一22 3．3 ACHT·S accounting analysis 22 3．3．1 Identification and analysis the key of accounting policies and accounting estimates．．．．．．． ···．． 22 3．3．2 Analysis on the quality ofaccounting information disclosure ·。25 3．3．3 Summary ofaccounting analysis 一26 4 ACHT’S financial analysis and prospect analysis under the harvard analysis framework · 27 4．1 ACHT·S financial analysis ‘27 4．1．1 Solvency analysis and eva