基于哈佛分析框架的财务分析-以中国移动为例

Financial Analysis based on Harvard AnalysisFramework:A Case Study of China MobileAbstractIn recent years,the development of China's telecommunications industry has been exceptionallyrapid.Mobile user traffic consumption soared in 2018.Driven by China Unicom,China Mobile's usertraffic has also developed rapidly.As a leader in the telecommunications industry,China Mobile hasimportant reference value for other enterprises in all aspects of development.Based on the Harvard Analysis Framework,this paper uses literature analysis,case analysis andcomparative analysis to analyze the basic situation of China Mobile.Firstly,it starts with the strategicanalysis,study China Mobile's strengths,weaknesses,opportunities and threats,and provides strategicadvice.Secondly,it makes an accounting analysis of China Mobile and studies the distribution of its mainassets.At the same time,it makes a financial analysis of China Mobile and studies its various financialcapabilities by comparing the data of China Unicom.Through the research,it is found that China Mobilehas strong financial strength and has been expanding steadily in recent years.But it still faces manychallenges in the future.Finally,it forecasts and analyses the future of China Mobile and makes asummary.China Mobile should start from the three markets of individual,family,government andenterprise at the same time,carry out strategic adjustment,actively innovate and improve itscompetitiveness to meet the arrival of 5G era.Key Words:Harvard Analytical Framework;China Mobile;Financial Analysis