Financial Analysis On The Three Ports Based On The Harvard Analytical Framework Improved Model

The port is an important infrastructure of national economy, the port industry can reflect the development level of a region’s economic prosperity.The port transportation is a barometer of economic, industry also has similar periodicity to macroeconomic situation.This is bound to China’s largest port all the ports of Shanghai and the Yangtze river delta enterprise development have a huge impact.This article selects three representative port, Shanghai port, Ningbo and Nanjing as the research object, carries on the comprehensive financial analysis and evaluation, and hope to be able to provide the basis for managers to improve decision making, and provide reference information for the general investors.Aiming at the shortcomings of the traditional financial analysis framework, this paper chooses the famous harvard analysis framework to analyze the financial position of the 2008-2014.In this paper, a total of five chapters, concrete has the following content:the first chapter is the introduction part, the introduction of research background, research significance, research methods presented in this paper, the innovation points and deficiencies.The second chapter mainly elaborates the domestic and foreign scholars for the development of the financial analysis and research.The third chapter defines the core concept in financial analysis, a detailed discussion on harvard analysis framework, this paper introduces the connotation of harvard analysis framework, basic program, compared with the traditional financial analysis method’s advantage.Fourth chapter use harvard analysis framework to Shanghai port, ningbo port, nanjing port is analyzed, respectively from the three strategic analysis, three steps of accounting analysis, financial analysis and prospect of three big three Angle analysis, four dimensions of port group on the specific case analysis, the strategic analysis and financial analysis as the focus of the analysis in this paper. The fourth chapter is the focus of this article research content, from a strategic analysis, clear the characteristics of the three major ports of the current industry and the development strategy of the company;Through analysis to evaluate enterprise’s key accounting policies and quality of information disclosure, ensure the effectiveness of the financial analysis conclusion;Based on the results of the strategic analysis and accounting analysis, financial analysis part of the key to enterprise’s growth, profitability and risk analysis, and point out the defects and deficiencies in the company’s financial management.The last three qualitative forecasts the port enterprise development prospects, reveal company may face the risk.The last chapter 5 provides the research conclusions.