基于哈佛分析框架的美的集团财务分析.docxVIP

摘 要 本文基于哈佛分析框架对美的集团进行全面分析，充分了解美的集团发展情况及其与同行业其他龙头企业的不同。本文运用了文献分析法、比较分析法等方法，运用哈佛分析框架对美的集团的财务报告进行分析。本文分为了六个部分，第一部分对研究背景和意义进行阐述；第二部分写的是哈佛分析框架的理论；第三部分是对美的集团所处的宏观外部环境及竞争优势进行分析；第四部分是对美的集团进行会计分析，主要分析了企业重要的会计项目的质量进行分析，如应收账款、存货、固定资产、研发收入；第五部分对美的集团进行财务分析，运用财务比率分析对企业进行横向和纵向分析；第六部分是对美的集团进行前景分析，简要分析其机遇及挑战；第七部分是对本文分析进行总结，对未来发展的展望以及本文的不足之处。 关键字：哈佛分析框架 战略分析 质量分析 财务比率分析 Abstract Based on the Harvard analysis framework, this paper conducts a comprehensive analysis of Midea Group and fully understands the development of Midea Group and its differences with other leading companies in the same industry. This paper uses literature analysis method, comparative analysis method and other methods to analyze the financial report of Midea Group by using Harvard analysis framework. This paper is divided into six parts. The first part elaborates the research background and significance; the second part writes the theory of Harvard analysis framework; the third part analyzes the macro external environment and competitive advantage of Midea Group; Part of the accounting analysis of the Midea group, mainly analyzes the quality of important accounting items of the company, such as accounts receivable, inventory, fixed assets, R D investment; the fifth part of the financial analysis of the Midea group, the use of financial ratio analysis The horizontal and vertical analysis of the enterprise; the sixth part is to analyze the prospects of the Midea group, briefly analyze its opportunities and challenges; the seventh part is to summarize the analysis of this article, and the shortcomings of this paper. Key word: Harvard analysis framework Strategic Analysis Quality analysis Financial ratio analysis PAGE 目 录 TOC \o 1-3 \h \z \u 一 引言 1 （一）研究背景及意义 1 1 研究背景 1 2 研究意义 1 （二）国内外研究现状 2 1 财务分析研究现状 2 2 哈佛分析框架的应用 3 （三）研究方法 3 二 哈佛分析框架 3 （一）传统财务分析方法的不足 3 （二）哈佛分析框架理论 4 三 美的集团战略分析 5 （一）美的集团概况 5 （二）外部环境分析 5 1 宏观环境分析 5 2 美的竞争战略分析 7 （三）小结 8 四 美的会计分析 8