摘 要

财务分析主要是通过对公司财务报表的分析，分析公司的财务状况，为公司的发展提供帮助。随着市场上各类竞争的加剧，企业的发展也会受到各种各样条件的制约，此时传统的财务分析已不能满足企业的需求。哈佛分析框架不但能更全面地对企业财务报表进行分析，还增加了非财务数据的分析，能够从更多角度剖析企业的发展状况。本文即以红宝丽公司为例，利用哈佛分析框架对红宝丽公司的财务报表进行全面系统的分析，在以正确的公司战略为基础的条件上，全面分析企业的财务状况，并依据公司的发展为公司的战略和决策提供意见。

关键词：哈佛框架 创新分析法

Abstract

Financial analysis is mainly through the analysis of the company's financial statements, analysis of the company's financial situation, to provide help for the development of the company. With the intensification of all kinds of competition in the market, the development of enterprises will also be constrained by various conditions. At this time, the traditional financial analysis can not meet the needs of enterprises. Harvard Analysis Framework not only can analyze the financial statements of enterprises more comprehensively, but also add the analysis of non-financial data, which can analyze the development of enterprises from more perspectives. This paper takes Red Polaroid Company as an example, makes a comprehensive and systematic analysis of the financial statements of Red Polaroid Company using Harvard analytical framework, and comprehensively analyses the financial situation of the company on the basis of correct corporate strategy, and provides advice for the company's strategy and decision-making according to the company's development.

Key words: Harvard Framework Innovation Analysis Method

目录

1.绪论...................................................................................................1

1.1研究背景...............................................................................................1

1.2研究目的和意义........................................................................................1

1.3研究现状...............................................................................................2

1.4 研究内容与方法.......................................................................................3

2.哈佛分析框架下红宝丽战略分析........................................................4

2.1国内高新技术产业分析................................................................................4

2.2红宝丽SWOT分析....................................................................................5

3. 哈佛分析框架下红宝丽会计分析......................................................6

3.1主要会计政策分析.....................................................................................6

3.2主要会计科目分析.....................................................................................6

4．哈佛分析框架下红宝丽财务分析 ....................................................7

4.1现金流分析..........................................................................................7

4.2盈利能力分析........................................................................................8

4.3营运能力分析........................................................................................9

4.4偿债能力分析.......................................................................................10

5．哈佛框架下红宝丽前景预测...........................................................11

5.1行业前景........................................................................................................11

5.2发展前景........................................................................................................13

1. 结论与展望..................................................................................................14

致谢..................................................................................................................16

参考文献........................................................................................................17

1.绪论

1.1研究背景

近年来，中国经济稳步增长，高新技术产业日益壮大，国内的高新技术产品则开始在国际市场上占有一席之地。为了占领市场份额，各大高新技术产业开始开始追求产品多元化，陆续开始发展各种各样的高新技术产品。这就导致了我国高新技术产业的竞争日益激烈。2010年，随着经济形势的改善，我国高新技术产业加快发展步伐。从全球高新技术产业格局来看，欧美发展较快，新兴市场增速明显好于其他地区，已成为出口的关键驱动力，而国内由于起步较晚，发展仍略落后于欧美地区，但由于国内政策的大力扶持，我国高新技术产业发展已经初具规模。

取得显着成效，中国高新技术产业化发展和园区建设仍存在一些问题：如加强高新技术产业自主创新机遇和机遇，掌握关键共性技术和基础设备，促进行业整体发展。加强工业环境建设工作与国家基础科学技术计划之间的联系是不够的。对促进产业整体发展的关键共性技术和核心装备的把握不够，产业环境建设与国家重大科技成果的衔接不够。需要加强和鼓励科学计划。支持创新创业的政策环境需要进一步改善，这使得我国的高新技术发展仍然受到一定限制，想在强者如林的市场占有一席之地仍需时日。