基于哈佛分析体系下珠江啤酒的财务报表分析.docxVIP

PAGE 2 基于哈佛分析体系下珠江啤酒的财务报表分析 摘 要 随着全球经济的快速发展和全球经济一体化趋势愈加显著，人们的生活水平也不断提高，很多人都会选择去投资，因此，分析和阅读财务报表是一项非常核心的技能。本文就采用了由美国哈佛的三位学者提出的哈佛分析体系来对珠江啤酒有限公司进行财务报表分析，哈佛分析体系是在2000年时问世的，是由佩普、希利和伯纳德这三位毕业于美国哈佛大学的学者在《业务分析与估值：使用财务状况》中首次提出的，他们认为应当从四个维度对企业进行财务报表进行分析，这四个维度分别是战略分析、会计分析、财务分析和前景分析，只有很好的运用这四个分析维度才能财务报告更有效地分析。本文是先对哈佛分析体系进行简单的介绍，分别介绍其具体内容及优缺点。然后对珠江啤酒有限公司进行哈佛体系财务报表分析，在对珠江啤酒有限公司进行战略分析时采用的是宏观经济环境分析，同时，对珠江啤酒有限公司的资产负债表和利润表进行纵横向分析。最后，对珠江啤酒有限公司的财务报表分析做一个简单的总结。 关键词：哈佛分析体系；财务报表分析；珠江啤酒有限公司  Financial Statement Analysis Based on The Harvard Analysis System of Pearl River Beer Abstract With the rapid development of the global economy and the trend of global economic integration, peoples living standards are also rising, many people will choose to invest, so analysis and reading of financial statements is a very core skill. This paper uses the Harvard Analysis System proposed by three Harvard scholars in the United States to analyze the financial statements of Pearl River Beer Co., Ltd., harvard analysis system was introduced in 2000, by Pep, Healy and Bernard, three Harvard graduates in the United States, the first in Business Analysis and Valuation: Using Financial Status, they believe that the financial statements should be analyzed from four dimensions, these four dimensions are strategic analysis, accounting analysis, financial analysis and prospects. Only good use of these four analytical dimensions can be more effective analysis of financial reporting. This paper is a brief introduction to the Harvard analysis system, respectively, its specific content and advantages and disadvantages. Then the Harvard system financial statement analysis of Pearl River Beer Co., Ltd., the strategic analysis of Pearl River Beer Co., Ltd. is used to analyze the macroeconomic environment, at the same time, the balance sheet and profit statement of Pearl River Beer Co., Ltd. are analyzed horizontally. Finally, a simple summary of the financial statement analysis of Pearl River Beer Co., Ltd. is made