基于哈佛分析框架的舍得酒业财务分析

摘要白酒是一种国民饮料，对人们的精神需求和增进幸福作出了贡献。白酒行业的快速成长，也对税收做出了积极的贡献，它是我国财政收入的一项重要来源，其对经济的拉动效应十分显著。财务分析属于企业内部管理的辅助工具，财务信息为企业内部搭建起了与外部投资人联系的桥梁，它的重要性可想而知，但是仅仅凭借数据结果来判断企业的优劣，很容易被误导。以舍得为代表的酒类企业，它所暴露出的问题很有典型意义，其发展经验也很有可供参考的地方，要想更好地反映出其内在价值，需运用哈佛分析框架进行综合财务分析。舍得酒业在战略分析中，通过宏观环境、五力模型和SWOT分析对环境、行业状况和它自身优劣势进行梳理：在会计分析中，确定关键要素，对会计政策和会计质量进行评估：在财务分析中，分析其偿债能力、盈利能力、运营能力和成长能力，并与竞争对手进行横向比较：前景分析是对公司的增长前景进行分析和预测。关键词：哈佛分析框架：财务分析：舍得酒业AbstractBaijiu is a national drink that contributes to people's spiritual needs and happiness.The rapid growth of liquor industry,also made a positive contribution to tax revenue.Itis an important source of financial revenue in our country,and its pulling effect oneconomy is very significant.Financial analysis is an auxiliary tool of enterprise internalmanagement,financial information for the enterprise to build a bridge with externalinvestors,its importance can be imagined,but only by the data results to judge theadvantages and disadvantages of the enterprise,it is easy to be misled.For the wineenterprises represented by Shidi,the problems exposed by it are very typical,and itsdevelopment experience is also very useful for reference.In order to better reflect itsintrinsic value,Harvard analysis framework should be used for comprehensive financialanalysis.In the strategic analysis,Shede Wine industry sorted out the environment,industrystatus and its own advantages and disadvantages through macro environment,five forcesmodel and SWOT analysis.In accounting analysis,identify key elements and evaluateaccounting policies and accounting quality;In financial analysis,analyze its solvency,profitability,operating capacity and growth capacity,and make horizontal comparisonswith competitors;Outlook analysis is the analysis and prediction of a company's growthprospects.Key words:Harvard analysis framework;financial analysis;Give up the wine industry目录1绪论…11.1研究背景和研究意义1.1.1研究背景.........1.1.2研究意义.....1.2国内外研究现状…21.2.1国外研究现状1.2.2国内研究现状21.2.3研究综述.....…21.3研究内容21.3.1研究思路….21.3.2结构安排..32相关概念及理论基础.42.1财务分析概述...2.1.1财务分析的定义2.1.2财务分析的方法..2.2哈佛分析框架相关理论2.2.1哈佛分析框架理论概述。。。。。。42.2.2哈佛分析框架的基本思想……42.2.3哈佛分析框架的优势3舍得酒业公司概况......63.1舍得酒业公司简介....3.2舍得酒业发展历程.....63.3舍得酒业的经营策略..。74哈佛分析框架在舍得酒业财务分析中的应用4.1舍得酒业的战略分析…84.1.1宏观环境分析84.1.2五力分析模型…84.1.3SW0T分析...104.2舍得酒业的会计分析114.2.1识别关键会计分析对象11