Financial Analysis And Research Of China Fortune Land Development Based On Harvard Analytical Framework

As a pillar industry in China,the real estate industry not only improves the living environment of Chinese residents in the development process,but also drives the development of related industries,which is an indispensable and important part of China’s economic development.However,in recent years,the continuous soaring of housing prices,serious speculative property speculation,overcapacity and other undesirable phenomena have disrupted the order of the real estate market.The government has continuously introduced relevant strict control policies to ensure that the market can return to rationality,and the whole real estate industry is facing great opportunities and challenges.Under the background of continuous tightening of relevant policies,it is particularly important to use financial analysis to find and solve the current problems of enterprises,and to stabilize or improve the competitiveness of enterprises in an increasingly fierce competitive environment to promote their healthy development.This paper selects China fortune land development co.,LTD.,one of the representative enterprises in the real estate industry,as the research object,and USES the scientific harvard analysis framework system to comprehensively and systematically analyze the company’s financial status and operating results in the recent five years from the four dimensions of strategy,accounting,finance and prospect.Firstly,analyze the internal and external comprehensive environment of the company by combining PEST and SWOT model and define the type of strategy to be selected,and judge the rationality of the company’s current strategic measures on this basis.Secondly,identify the key accounting items that have a significant impact on the company,and analyze and evaluate the rationality of its accounting policies and estimates;Thirdly,the ratio analysis method is used to make a horizontal and vertical comparison of the company’s operation,debt paying,profit and development ability,and a vertical analysis of the cash flow statement.Finally,based on the above three,the future development trend of the company’s strategy and finance is predicted,and the risks faced by the company are identified.According to the analysis results,analyze the company’s current financial and non-financial problems and put forward the corresponding reasonable improvement Suggestions.