本文選題：哈佛分析框架 + 中國國旅��； 參考：《蘭州大學(xué)》2014年碩士論文

【摘要】：任何一個企業(yè)的發(fā)展都離不開公司的高效運(yùn)作,而高質(zhì)量的財(cái)務(wù)分析能夠發(fā)現(xiàn)企業(yè)經(jīng)營管理過程中存在的問題,進(jìn)而給予管理層以相關(guān)改進(jìn)措施建議。學(xué)術(shù)理論上,不同學(xué)者提出了不同的財(cái)務(wù)分析方法以及多樣的財(cái)務(wù)分析指標(biāo),這些方法和指標(biāo)大部分是針對公司的具體財(cái)務(wù)數(shù)據(jù)進(jìn)行的,而財(cái)務(wù)數(shù)據(jù)的失真會導(dǎo)致對公司的財(cái)務(wù)分析變得毫無意義,這些方法和指標(biāo)也只會變成紙上文字。因此,迫切需要一種高效、全面的分析方法對公司的經(jīng)營狀況進(jìn)行整體分析,而“哈佛分析框架”正迎合了這一需求,其融合了公司的戰(zhàn)略分析思想。在戰(zhàn)略分析的指導(dǎo)下,首先對公司披露信息的質(zhì)量情況進(jìn)行評價；其次,利用高質(zhì)量的會計(jì)信息及各種財(cái)務(wù)指標(biāo)對公司進(jìn)行財(cái)務(wù)分析；最后,對公司的未來做出合理的預(yù)測,并提出相關(guān)建議。 本文主要對這一高效的財(cái)務(wù)分析框架的應(yīng)用價值進(jìn)行評價分析,將理論知識應(yīng)用到實(shí)際企業(yè)——中國國旅股份有限公司中,經(jīng)過這一以戰(zhàn)略分析為起點(diǎn)、經(jīng)過會計(jì)分析和財(cái)務(wù)分析、以前景預(yù)測分析為終點(diǎn)的分析過程,分析影響公司在經(jīng)濟(jì)市場中整體運(yùn)營效果的瓶頸之處,并給予適當(dāng)?shù)慕ㄗh策略。通過這一分析過程,來進(jìn)一步驗(yàn)證這一理論知識在實(shí)際市場中的應(yīng)用價值。最后,對該財(cái)務(wù)分析框架的應(yīng)用過程中需要注意的關(guān)鍵點(diǎn)給予總結(jié),以達(dá)到給予其他企業(yè)以借鑒價值的目的。因此,鑒于本人專業(yè)背景及職業(yè)取向,本文不深究理論觀點(diǎn)的研究,專注于嘗試性應(yīng)用先進(jìn)理論——“哈佛分析框架”于中國國旅,并對該框架的應(yīng)用價值予以評價。
[Abstract]:The development of any enterprise can not be separated from the efficient operation of the company, and the high-quality financial analysis can find the problems in the process of enterprise management, and then give suggestions to the management. Academic theory, different scholars put forward different financial analysis methods and various financial analysis indicators, these methods and indicators are mostly for the specific financial data of the company. The distortion of financial data makes the company's financial analysis meaningless, and these methods and indicators can only be written on paper. Therefore, there is an urgent need for an efficient and comprehensive analysis method to analyze the business situation of the company as a whole, and the "Harvard Analysis Framework" caters to this demand, which combines the strategic analysis ideas of the company. Under the guidance of strategic analysis, firstly, the quality of disclosure information is evaluated; secondly, high-quality accounting information and various financial indicators are used for financial analysis of the company; finally, the company's future is reasonably predicted. And put forward relevant suggestions. In this paper, the application value of this efficient financial analysis framework is evaluated and analyzed, and the theoretical knowledge is applied to China National Travel Co., Ltd., a practical enterprise, through which the strategic analysis is taken as the starting point. Through accounting analysis and financial analysis, this paper analyzes the bottleneck that affects the overall operation effect of the company in the economic market, and gives appropriate suggestions. Through this analysis process, the application value of this theoretical knowledge in the actual market is further verified. Finally, the key points that should be paid attention to in the application of the financial analysis framework are summarized in order to give other enterprises reference value. Therefore, in view of my professional background and career orientation, this paper does not deeply study the theoretical point of view, but focuses on the trial application of the advanced theory, "Harvard Analytical Framework", in China National Travel Service, and evaluates the application value of the framework.
【學(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F592.6;F275

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