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Andrew 

G. The 

. 

The study 

The 

study of 

study 

of Harvard 

of 

Harvard analysis 

Harvard 

analysis framework 

analysis 

framework and 

framework 

and corporate 

and 

corporate 

文献出处：

Andrew G

financial analysis. American Journal of sociology, 2016, 2(4): 283-301. 

原文

The study of Harvard analysis framework and corporate financial analysis 

Andrew G

Abstract 

An effective 

An 

effective financial 

effective 

financial analysis 

financial 

analysis framework 

analysis 

framework should 

framework 

should not 

should 

not only 

not 

only learn 

only 

learn how 

learn 

how to 

how 

to use 

to 

use 

accounting data, and be good at using the accounting data. Enterprises to implement 

its business 

its 

business strategy 

business 

strategy are 

strategy 

are based 

are 

based on 

based 

on the 

on 

the accounting 

the 

accounting data, 

accounting 

data, and 

data, 

and ignore 

and 

ignore the 

ignore 

the enterprise 

the 

enterprise 

environment and strategic analysis. Thus, to a more comprehensive understanding of 

enterprise operating 

enterprise 

operating performance, 

operating 

performance, but 

performance, 

but also 

but 

also extends 

also 

extends the 

extends 

the traditional 

the 

traditional financial 

traditional 

financial analysis 

financial 

analysis 

object by the financial statements for the entire financial report and related 

institutional environment, build a new financial analysis framework is more and more 

 analysis framework should be more with strategic vision, focus on the 

development strategy 

development 

strategy of 

strategy 

of the 

of 

the enterprise, 

the 

enterprise, takes 

enterprise, 

takes the 

takes 

the enterprise's 

the 

enterprise's competitive 

enterprise's 

competitive position, 

competitive 

position, 

USES the 

USES 

the method 

the 

method of 

method 

of management 

of 

management related 

management 

related problem 

related 

problem analysis, 

problem 

analysis, financial 

analysis, 

financial statement 

financial 

statement 

analysis and 

analysis 

and analysis 

and 

analysis of 

analysis 

of organic 

of 

organic combination 

organic 

combination of 

combination 

of enterprise 

of 

enterprise development 

enterprise 

development strategy, 

development 

strategy, 

analysis of enterprise internal and external management environment, combined with 

the overall development of the enterprise strategic and long-term interests, analyze the 

content of 

content 

of the 

of 

the more 

the 

more widely 

more 

widely and 

widely 

and more 

and 

more wide, 

more 

wide, to 

wide, 

to the 

to 

the enterprise 

the 

enterprise management 

enterprise 

management decision 

management 

decision 

making will 

making 

will be 

will 

be more 

be 

more valuable. 

more 

valuable. Harvard 

valuable. 

Harvard analysis 

Harvard 

analysis framework 

analysis 

framework and 

framework 

and harvard 

and 

harvard analysis 

harvard 

analysis 

framework arises at the historic moment, standing in a strategic point of view, is not 

limited to the company's financial statements, to analyze the opportunities and threats 

from external environment, and the enterprise internal strengths and weaknesses, the 

analysis of 

analysis 

of financial 

of 

financial situation 

financial 

situation improved 

situation 

improved prediction 

improved 

prediction is 

prediction 

is scientific, 

is 

scientific, pointed 

scientific, 

pointed out 

pointed 

out the 

out 

the 

direction of future development for the enterprise. 

Keywords: Harvard analysis framework, the electric power enterprise, strategy, 

financial analysis 

  

1 Introduction 

The development needs of an enterprise financial analysis for its help, financial 

analysis has 

analysis 

has attracted 

has 

attracted the 

attracted 

the attention 

the 

attention of 

attention 

of the 

of 

the enterprise, 

the 

enterprise, experts 

enterprise, 

experts and 

experts 

and scholars 

and 

scholars are 

scholars 

are also 

are 

also 

constantly explore the solution to the financial analysis, financial analysis framework 

of research 

of 

research in 

research 

in recent 

in 

recent years, 

recent 

years, more 

years, 

more and 

more 

and more. 

and 

more. Harvard 

more. 

Harvard analysis 

Harvard 

analysis is 

analysis 

is the 

is 

the sublimation 

the 

sublimation of 

sublimation 

of 

traditional financial analysis, the framework from the management strategy of 

enterprises, analyzes the financial data of the enterprise, accounting analysis, find out 

enterprise possible false results, and then adopt some methods to improve the quality 

of accounting information, and on the basis of financial analysis, realistic analysis of 

the results, and then forecast the prospect of the enterprise. The traditional financial 

analysis framework is in the long-term practice of financial analysis and theoretical 

in the long-term practice 

of financial analysis and theoretical 

practice 

summary and 

summary 

and form, 

and 

form, it 

form, 

it is 

it 

is main 

is 

main analysis 

main 

analysis object 

analysis 

object with 

object 

with financial 

with 

financial statements, 

financial 

statements, although 

statements, 

although 

joined the financial comprehensive analysis model or system, but still with 

quantitative analysis as the basic characteristics of neglect or some important financial 

information cannot be effectively incorporated into the analysis framework. 

Traditional analysis framework is mainly analysis enterprise's financial statements, is 

basically a state of "report on report". And commonly used analysis methods mainly 

include ratio 

include 

ratio analysis, 

ratio 

analysis, comparative 

analysis, 

comparative analysis, 

comparative 

analysis, trend 

analysis, 

trend analysis 

trend 

analysis and 

analysis 

and DuPont 

and 

DuPont financial 

DuPont 

financial 

analysis system, etc., mainly through the calculation and comparison of the financial 

statement data, 

statement 

data, draw 

data, 

draw the 

draw 

the corresponding 

the 

corresponding index 

corresponding 

index data, 

index 

data, then 

data, 

then the 

then 

the results 

the 

results of 

results 

of comparative 

of 

comparative 

analysis and factor analysis, heavy "quantity" is not "quality", the lack of the nature of 

the analysis of a problem. Traditional analysis, with emphasis on the internal situation, 

the main process flows of the enterprise, asset utilization ability, debt paying ability, 

profitability analysis, 

profitability 

analysis, and 

analysis, 

and ignore 

and 

ignore the 

ignore 

the external 

the 

external business 

external 

business environment. 

business 

environment. And 

environment. 

And analysis 

And 

analysis 

based on financial statements and financial statements is a summary of the business in 

the past, 

the 

past, and 

past, 

and this 

and 

this analysis 

this 

analysis has 

analysis 

has the 

has 

the obvious 

the 

obvious lag. 

obvious 

lag. The 

lag. 

The traditional 

The 

traditional financial 

traditional 

financial analysis 

financial 

analysis 

framework to 

framework 

to analyze 

to 

analyze the 

analyze 

the data 

the 

data on 

data 

on the 

on 

the enterprise 

the 

enterprise accounting 

enterprise 

accounting statements 

accounting 

statements cannot 

statements 

cannot have 

cannot 

have