| Through financial analysis can understand a company’s financial position and operating results, but financial analysis method is very much. Choosing Harvard analysis framework as analysis method of this article, it mainly lies in the completeness and comprehensiveness of Harvard analysis framework. Harvard analysis framework not only has the most detailed financial data analysis method,it also pays attention to analyze the macro environment of businesses. Harvard analysis framework of the specific studies enterprise itself has the advantages and disadvantages of, development opportunities and challenges, objective and has practical value to financial analysis results. Harvard analysis framework from strategy analysis,accounting analysis,financial analysis and growth ability analysis of four aspects, combined with the financial data and non-financial data, is the analysis of the strategic height. And compared with the same industry enterprise, come to the conclusion. Therefore, Harvard analysis framework is an objective and comprehensive analysis method, which can be used for more information to users.In this paper, SUNING, for example, is according to the Harvard analysis framework. First of all, elaborates the related research background and theoretical basis. Then this paper introduces the general situation of SUNING and financial status.After detailed discusses the strategy analysis, accounting statement analysis, financial ratio analysis and prospect analysis. Finally summarizes the above analysis and puts forward corresponding Suggestions. SUNING is a company listed retail enterprises in China mainland. Analysis SUNING’s financial position and operating results, finding in the development of the business model change, the advantages and problems in countermeasures and put forward the relevant problems, is not only beneficial to SUNING business group to enhance the competitive advantage in the retail industry,improving the management efficiency and profitability, and also hope to be able to give related to provide some references for the development of retail enterprises. |