Research On The Application Of Harvard Analytical Framework In Bode Energy Equipment Co.,Ltd

The traditional financial analysis is based on the analysis of financial statements,and the processing of financial accounting data is more detailed.However,it neglects the analysis of the internal and external environment and the management strategy of the enterprise.Financial analysis is very necessary for enterprises and financial information users.The Harvard analysis framework is the most rigorous and practical financial analysis framework of the financial analysis theory.It also integrates the non financial accounting data while paying attention to the financial and accounting data.Xi'an Bao de automation Limited by Share Ltd(abbreviated abbreviated Bao de shares)has experienced undulating but rapid development in recent years since it was listed in 2009,even in 2016,it has the name of "the first bull stock of the gem".Its management and strategic direction are more and more concerned by investors.The financial analysis of the Harvard analysis framework is introduced to the stock share of the treasure.It has certain theoretical significance and application value.By combing the relevant theories of financial analysis,the application of financial framework and the application of the Harvard analysis framework,this paper makes a necessary and feasible explanation of the citation of the Harvard Analysis Framework in the stock financial analysis of Baode.Specifically,this paper uses the Harvard analysis framework to make a qualitative and quantitative analysis of the joint-stock shares:on the strategic level,it is mainly through the internal and external environment analysis,BCG analysis and SWOT analysis to identify the current operating environment of the enterprise;on the accounting level,the identification of key accounting elements and their corresponding accounting policies are made at the accounting level.On the financial level,three parts are studied.One is to carry out the horizontal analysis of the joint-stock shares in the whole industry,the two is the DuPont financial analysis of the current gold flow,and the three is based on the EVA.In the foreground,the index smoothing method is used to predict the future financial index of the enterprise,and then combined with the analysis conclusions of the strategic.Finally,on the basis of the results of the Harvard financial framework analysis,some suggestions are given for the current business activities of Bao de joint-stock,so as to improve its comprehensive competitiveness and sustainable development ability.