哈佛分析框架下的HD股份财务报表分析.pdfVIP

2022年第10期·总第340期 【财税审计】 哈佛分析框架下的 HD 股份 财务报表分析 兰天阳 （黑龙江大学 经济与工商管理学院，黑龙江 哈尔滨 150000） [ 摘　要 ] 传统的财务分析方法注重以历史数据为基础进行分析，难以对企业发展状况和未来前景作 出判断。采用案例分析和哈佛分析框架研究方法，以HD 股份和橡胶及塑料制品行业2012—2020 年数据 为分析基础，对HD 股份进行财务分析。报告包含三个部分，首先对公司的发展概况进行简要介绍；接着 通过周期分析、战略分析、会计分析、财务分析等多个角度对HD 股份进行全面的哈佛框架财务分析，以 分析和评价企业的财务状况；最后结合分析结果，以财务信息和非财务信息相结合的方式，分析橡胶及塑 料制品业和HD 股份目前存在的主要问题，对行业内其它企业有一定借鉴意义。 [ 关键词 ] 哈弗分析框架；周期分析；战略分析；会计分析；财务分析 [ 中图分类号 ] F406 [ 文献标识码 ] A [ 文章编号 ] 2095-3283(2022) 10-0091-03 FinancialStatementAnalysisofHDSharesUnderHarvardAnalysisFramework Lan Tianyang (School of economics and business administration, Heilongjiang University,Harbin, Heilongjiang 150000) Abstract:Traditional financial analysis methods focus on the analysis based on historical data, which is difficult to judge the development status and future prospects of enterprises. Based on the data of HD shares and rubber and plastic products industry from 2012 to 2020, this paper makes a financial analysis of HD shares by using the methods of case analysis and Harvard analysis framework. The report consists of three parts. Firstly, it briefly introduces the development of the company; Then, through cycle analysis, strategic analysis, accounting analysis, financial analysis, financial analysis and other perspectives, HD shares carry out a comprehensive Harvard framework financial analysis to analyze and evaluate the financial situation of the enterprise; Finally, combined with the analysis results, this paper reveals the main problems existing in the rubber and plastic products industry and HD shares by combining financial information and non-financial information, which can be used as a reference for other enterprises in the indust