The Financial Statement Of Securities Under Harvard Analysis

Listed company financial analysis is based on public disclosure of financialstatements, use the special method, to the enterprise in the past and the present thefinancial position and operating results of an evaluation, for investors and creditorsand enterprise investment management decision-making to provide effectiveinformation management, and gives corresponding Suggestions. Traditional analysisof the results, however, only through the financial statement data to evaluateenterprise’s development condition, did not pay attention to the businessenvironment and strategic analysis; Management of enterprise accounting policiesand accounting policy choice of subjectivity, which in turn will make financialstatements cover greatly increases the probability of the actual situation. With thedevelopment of accounting theory and practice, to establish a scientific andreasonable financial statement analysis system is imminent. In this paper, theresearch content is on the basis of the traditional financial statement analysis, to jointhe famous “Harvard framework analysis” theory, through the strategy analysis;financial analysis and prospect analysis for financial statements are fully described.In Northeast securities, for example, finally achieve the purpose of comprehensiveanalysis of Northeast securities financial conditions.Northeast securities co., LTD.(hereinafter referred to as the northeastsecurities), is the only company in northeast China comprehensive securitiescompany, the company’s operating status quo and future development ability is ofgreat significance to the development of the securities industry in the northeast. Inthis paper, based on the system of the securities industry background, apply Harvardanalysis framework to the comprehensive analysis and study of the financial statements of the northeast securities. In this paper, the structure arrangement is asfollows: first, in the introduction, introduces the writing background and researchsignificance of this article; Then on the basis of the research content thoughtstogether, through mapping framework chart will show the main content of this article;The final review and sort out, in the writing of this article to read about Harvardanalysis framework and the securities and financial situation both at home andabroad relevant references. Involved in the second chapter mainly describes theimportant concepts, main analysis framework of a comprehensive explanation onHarvard. From chapter3as a focal point of this paper first introduced the basicsituation and the business situation of northeast securities, profitability analysis andindustry analysis, the strategic analysis of the northeast securities, and the industrialenvironment and core competitiveness and so on comparative analysis, on the basisof the completed accounting analysis and financial analysis of the northeastsecurities. Chapters in the paper, mainly based on the above analysis conclusion,according to the present the financial position of the northeast securities, points outits main problems, put forward my own opinions or Suggestions.