基于哈佛分析框架的FG股份公司财务分析  

Financial Analysis of FG Co., Ltd Based on Harvard Analysis Framework

作　　者：卫雨天莹 WEI Yu-tianying

机构地区：[1]西藏民族大学

出　　处：《当代会计》2021年第24期127-129,共3页Contemporary Accounting

摘　　要：哈佛分析框架提供的全面、高质量的财务分析结果,不仅为公司财务管理活动提供了有力的数据支持,还为企业的管理决策提供了充足的数据信息。文章以FG股份公司的财务数据和资料为基础,通过使用哈佛分析框架对其进行财务分析,旨在找出目前FG股份公司存在的发展问题,并提出相应的解决策略,从而为FG股份公司及其潜在的投资者提供参考。分析表明,目前FG股份公司面临着较大的技术压力,其经营成本管控存在失控的可能,财务绩效改善乏力,前景发展的不确定性不断增加。针对目前公司存在的发展问题,FG股份公司应采取更加积极有效的措施,以降低相关问题给公司发展带来的负面影响。The comprehensive and high-quality financial analysis results provided by the Harvard analysis framework not only provide strong data support for the company’s financial management activities, but also provide sufficient data information for enterprise management decisions. Based on the financial data and materials of FG Co., Ltd., this paper uses the Harvard analysis framework to conduct financial analysis, aiming to find out the current development problems of FG Co., Ltd. and propose corresponding solutions, so as to provide reference for FG Co., Ltd. and its potential investors. The analysis shows that at present, FG Co., Ltd. is facing great technical pressure, its operating cost control may be out of control, the improvement of financial performance is weak, and the uncertainty of future development is increasing. In view of the current development problems of the company, FG Co., Ltd. should take more active and effective measures to reduce the negative impact of related problems on the company’s development.

关 键 词：哈佛分析框架 战略分析 会计分析 财务分析 前景分析 

分 类 号：F275[经济管理—企业管理] F406.7[经济管理—国民经济]