| Thanks to the rapid development of the economy,the improvement of the income level of the residents,the progress of science and technology and the pursuit of capital,the film and television industry has maintained a strong momentum of development.Under this background,the financial analysis of film and television companies did not flourish with the film and video industry.Analysis of traditional financial analysis is limited to the traditional financial statements,not the combination of industry characteristics make proper analysis,especially the film industry outstanding accounts receivable,inventories accounted for relatively high problems without paying attention and focus on analysis,can not meet the modern film enterprise financial demand analysis.Therefore,it is necessary to use the Harvard analysis framework to carry out a comprehensive analysis to provide reference for the information needs parties.Study on Huace Harvard analysis framework mainly from three aspects: first,based on the analysis of the basic situation of Huace and the current operating conditions.Secondly,starting from the strategic perspective of Huace of accounting analysis,financial analysis and Prospect analysis.Finally,through the analysis of the four dimensions of Huace Huace by Harvard analysis framework,with the rapid expansion of the scale of assets,accounts receivable and inventories accounted for relatively high,operating activities net cash flow volatility imbalance and other issues may lead to the problem of shortage of funds,but with the implementation of new opportunities and the film industry in the future strategy the Huace future value will continue to rise.In short,put forward the corresponding improvement suggestions by using the Harvard analysis framework can not only exposed to Huace currently operating and development issues,but also the analysis is of great significance to other film and television company’s financial. |