基于哈佛分析框架下的保利协鑫财务分析.docVIP

基于哈佛分析框架下的保利协鑫财务分析 摘 要 随着我国市场经济体制的不断深入改革，我国各个企业面临着日益激烈的市场竞争压力，如此一来上市公司的财务报表信息成为投资者主要的投资依据。在企业的发展过程中企业的管理者可以从财务报表分析上取得重要的财务信息，可以根据这些信息对企业进行一个科学的经营和管理。但是在目前的状况来看，有一部分的企业对财务报表的分析和利用还存在着一些不足之处，使财务报表的使用价值降低了，所以我们要去完善财务报表的分析模式、提高财务报表的利用，从而使财务报表的价值提高。 本文以保利协鑫能源控股有限公司的财务报表为基础，从哈佛分析框架出发，对保利协鑫能源控股有限公司从战略、会计、财务、前景四个方面进行了合理、科学的分析，发现了其中存在的一些问题，如企业资产负债率比较高，企业的偿债能力和盈利能力也不是很强等，并根据问题提出了几点改进财务管理的建议和策略，以期对企业财务管理水平的提高有一定的借鉴价值。 关键词：哈佛框架，财务报表，建议 Financial Analysis of Baoli Xiexin Based on Harvard Analysis Framework Abstract With the deepening reform of Chinas market economic system, Chinese enterprises are facing increasingly fierce market competition pressure, so the financial statements of listed companies become the main basis for investors to invest. In the process of enterprise development, managers can obtain important financial information from the analysis of financial statements, according to which they can conduct a scientific operation and management of enterprises. But in the current situation, there are still some deficiencies in the analysis and utilization of financial statements in some enterprises, which reduces the value of financial statements. Therefore, we should improve the analysis model of financial statements and improve the use of financial statements, so as to improve the value of financial statements. Based on the financial statements of Poly Xiexin Energy Holdings Co., Ltd. and the Harvard analysis framework, this paper makes a rational and scientific analysis of Poly Xiexin Energy Holdings Co., Ltd. from four aspects: strategy, accounting, finance and prospects. Some problems are found, such as the high asset-liability ratio of enterprises, the low solvency and profitability of enterprises. It also puts forward some suggestions and strategies to improve the financial management according to the problems, so as to have some reference valu