Conch Cement Green Financial Analysis Under The "Belt And Road Initiative"

In 2015,the "Belt and Road Initiative" was recognized as the primary strategy for regional economic development.This strategy is conducive to China's opening up of overseas space,revitalizing the central and western regions,and resolving domestic overcapacity and achieving rejuvenation.However,in 2015,cement demand fell for the first time in nearly 25 years.Although the cement market showed a weak recovery after the subsequent investment in infrastructure investment and the recovery of the real estate market,it was between 2008 and 2012.The rapid growth has led to a serious overcapacity in the industry.As China's economic development enters a new normal,economic growth slows down,the cement industry has slower production capacity,and the contradiction of overcapacity is still very prominent.Due to the implementation of the "Belt and Road Initiative",countries along the route will carry out infrastructure construction,so the development opportunities of China's cement industry under this strategy cannot be ignored.However,there are doubtful voices overseas that China's "two high" enterprises like cement rely on the "Belt and Road Initiative" for the transfer of surplus industries as well as pollution transfer.In the context of overcapacity in the industry,the country's environmental protection requirements are constantly improving.The "Belt and Road Initiative",the development opportunity,How to face the sustainable development of enterprises.Compared with traditional financial analysis methods,the Harvard analysis framework proposed by Harvard University Palepu,Healy and Bernard(2000)consists of four parts: strategy,accounting,finance and prospect analysis.The core idea is that "the business activities of enterprises begin with Strategy,finally report".Analyzing the financial situation of a company from a strategic perspective is conducive to combining the external environment of the enterprise with internal conditions.Therefore,the Harvard analysis framework has become one of the classic tools for corporate financial analysis.Harvard analysis framework,this paper adopts the new financial analysis perspective selection in the cement industry leading enterprises conch cement company as an example,stand at the height of corporate strategy,combined with the accounting and financial analysis,and joined the environment al protection investment in the dimension of financial analysis and results analysis,a comprehensive evaluation of the prospects for development of conch cement,sum up the experiences of the development of the enterprise,finally it is concluded that the cement excess capacity,national environmental protection requirements of the enterprise,the "Belt and Road Initiative" coexist under the situation of development opportunities,conch cement on adhere to the reform of the supply side and the "T" type development strategy,to seek profit growth point to reduce the production cost,Following the "Belt and Road Initiative" to promote the development of overseas markets,attach importance to energy conservation and emission reduction technology and sustainable development of enterprises to practice the "Belt and Road Initiative" for other "two high" industries in China,and provide experience and inspiration for enterprises to focus on their own green development while promoting their overseas development.