基于哈佛框架下比亚迪股份有限公司财务报表分析.doc

经典专科、本科、硕博、研究生、期刊毕业论文 仅供参考 经典专科、本科、硕博、研究生、期刊毕业论文 仅供参考 精心整理 仅供参考 勿用作商业用途 精心整理 仅供参考 勿用作商业用途 经典专科、本科、硕博、研究生、期刊毕业论文 仅供参考 精心整理 仅供参考 勿用作商业用途 基于哈佛框架下比亚迪股份有限公司财务报表分析 摘 要 2017年度，中国的新能源汽车行业取得了举世瞩目的成就，新能源汽车持有量已达到世界平均水平的1.5倍。这表明在过去的几年中中国的新能源汽车行业已经完成了由量变转变为质变的历史性飞跃。新能源汽车行业乘中国制造业产业升级的东风，完成了由汽车制造大国向汽车制造强国的转变。 比亚迪股份有限公司成立于上世纪90年代，以充电业务起家，2003年组建比亚迪汽车。如今汽车制造的营收贡献已全面超过电池板块，成为公司最大的业务分部（营收占53%）。比亚迪作为中国新能源汽车的领军品牌，以企业实际经营状况为依托制定的“7+4战略”，涵盖了生产经营的各个方面，未来营业收入和市场占有率的大幅提高指日可待。 本文通过哈佛分析框架，分析比亚迪的经营战略，包括外部的机遇和挑战，企业内部的长处和劣势，同时通过对企业会计政策和财务指标的分析，对企业的经营前景作出科学合理的预测，为企业的生产经营活动提供建议。 关键词：哈佛分析框架、比亚迪、新能源汽车 ABSTRACT In 2017, Chinas new energy vehicle industry has made remarkable achievements. The number of new energy vehicles has reached 1.5 times over the world average level.This phenomenon shows that in the past few years, Chinas new energy vehicle industry has completed the historic leap from quantitative change to qualitative change. The new energy automobile industry has completed the transformation from a big automobile manufacturing country to a strong automobile manufacturing nation by the east wind of Chinas manufacturing industry upgrading. Byd Company Limited was founded in the 90s of last century, started with charging business, and formed BYD automobile in 2003. Today, the revenue from car manufacturing has exceeded the battery sector, making it the largest business segment of the company, accounting for 53% of revenue. BYD, as the leading brand of Chinas new energy vehicle, is based on the 7+4 strategy based on the actual operating condition of the enterprise. It covers all aspects of production and operation, and the future business income and market share will be greatly improved. Through the Harvard analysis framework, this paper analyzes the management strategy of BYD, including the external opportunities and challenges, the strengths and weaknesses of the enterprise. At the same time, through the analysis of the accounting policies and financial indicators of the enterprise,