【摘要】：隨著我國經(jīng)濟的迅速發(fā)展,電力行業(yè)在我國經(jīng)濟和社會發(fā)展中扮演著十分重要的角色。電力能源是經(jīng)濟發(fā)展的關(guān)鍵力量,市場對電力能源需求的加大,也說明了電力行業(yè)在我國國民經(jīng)濟結(jié)構(gòu)中的重要作用。電力能源一旦供給不足,將會嚴重影響經(jīng)濟的發(fā)展速度和人民的生活質(zhì)量。電力能源產(chǎn)業(yè)結(jié)構(gòu)不斷優(yōu)化升級,導(dǎo)致了電力行業(yè)的市場競爭加劇,電力企業(yè)如何發(fā)揮自身的競爭優(yōu)勢,關(guān)注在發(fā)展中面臨的機遇和挑戰(zhàn),更好地制定發(fā)展規(guī)劃和戰(zhàn)略機制,提高企業(yè)的管理水平顯得尤為重要。以H電力公司為案例,通過哈佛分析框架的分析方法,對H電力公司的財務(wù)狀況和經(jīng)營成果進行詳細地分析研究。哈佛分析框架分為四個方面,戰(zhàn)略分析、會計分析、財務(wù)分析和前景分析。戰(zhàn)略分析,運用波特五力分析法和SWOT分析法對電力行業(yè)的宏觀外部狀況和H電力公司的競爭能力展開具體分析。會計分析,遵循識別、分析、評估的基本流程,分析H電力公司會計信息質(zhì)量情況。財務(wù)分析,結(jié)合橫向分析、縱向分析和比率分析,研究H電力公司的財務(wù)業(yè)績狀況。前景分析,結(jié)合前三個層面的分析結(jié)果對H電力公司的發(fā)展前景展開合理預(yù)測。將哈佛分析框架應(yīng)用到電力企業(yè)財務(wù)狀況分析中,不僅對H電力公司未來的發(fā)展有一定的指導(dǎo)意義,而且對整個電力行業(yè)的可持續(xù)發(fā)展有一定的借鑒意義。
[Abstract]:With the rapid development of China's economy, the electric power industry plays a very important role in the economic and social development of our country. Power energy is the key force of economic development. The increase of market demand for power energy also shows the important role of power industry in the national economic structure of our country. Once the power supply is insufficient, it will seriously affect the speed of economic development and the quality of life of the people. The continuous optimization and upgrading of the structure of the power energy industry has led to the intensification of market competition in the electric power industry. How to give full play to their own competitive advantages, pay attention to the opportunities and challenges faced in the development, and better formulate the development planning and strategic mechanism, It is particularly important to improve the management level of enterprises. Taking H Power Company as an example, the financial situation and operating results of H Power Company are analyzed and studied in detail through the analysis method of Harvard Analysis Framework. Harvard analytical framework is divided into four aspects: strategic analysis, accounting analysis, financial analysis and outlook analysis. Strategic analysis, the use of Porter five forces analysis and SWOT analysis of the power industry macro external situation and H power company's competitive ability to carry out a specific analysis. Accounting analysis, follow the identification, analysis, evaluation of the basic process, analysis of H power company accounting information quality. Financial analysis, combined with horizontal analysis, longitudinal analysis and ratio analysis, to study the financial performance of H power company. Prospect analysis, combined with the first three levels of the results of the development of H power company reasonable forecast. The application of Harvard analysis framework to the analysis of the financial situation of electric power enterprises not only has certain guiding significance for the future development of H power company, but also has certain reference significance for the sustainable development of the whole electric power industry.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F406.7;F426.61

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