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MBA毕业论文_于哈佛分析框架的D发电公司财务分析研究PDF

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I 基于哈佛分析框架的D发电公司财务分析研究 工商管理 专业 研究生: 吴垚锟 指导教师: 黄宇峰 摘要:电力行业是我国能源产业的重要组成部分,不仅关乎居民日常生活需 要,在我国经济发展中也扮演了非常重要的角色。伴随着国家供给侧结构性改革 的不断推进,电力产业结构优化升级,电力行业内部的竞争也逐渐加剧,这就需 要电力企业识别自身的优势和劣势,抓住机遇面对挑战,更好地发展下去。而财 务分析则能够帮助企业把握自身的发展情况,并识别内外部环境的变化,更好地 为管理决策的制定服务。 近年来随着研究的不断深入,大多数企业都采用财务分析来了解企业的财务 状况并提出建议。D发电公司现在的财务分析方法比较传统,很难满足公司的日 常决策需要。因此,本文以D发电公司财务分析方法存在的问题为切入点,将哈 佛分析框架的四个维度:战略分析、会计分析、财务分析、前景分析应用到D发 电公司的财务分析中来。 本文以D发电公司2015-2019年的相关数据为基础,以战略分析为起点,对 公司内外部形势有一个整体的认识,并将该公司关键会计科目的会计政策和会计 估计进行评估,以确保相关财务数据真实可靠,再以此为基础对相关财务报表和 关键会计指标通过横向以及纵向的剖析,最后对公司的前景进行展望。针对四个 分析维度发现的问题分别提出对策建议:在战略方面坚持发展战略并优化人力资 源配置,推动煤电一体化进程;在会计方面提高存货和固定资产管理水平;在财 务方面增强企业的经营能力提高营运效率,降低资本成本提升价值状态;在前景 方面积极开拓售电市场,并提升企业的可持续发展能力。通过上述研究结果表明, 哈佛分析框架比现行财务分析方法更能够适用于D发电公司,其分析的结果更 为全面、可靠和客观。 本文的创新之处在于将哈佛分析框架应用到D发电公司的财务分析中,不 仅改善其现行的财务分析方法,也拓宽了哈佛分析框架的适用范围。在传统哈佛 分析框架的基础上,加入了财务战略矩阵综合分析和风险预测,扩充该框架的内 容,也使分析的结果更为可靠。 四川师范大学硕士学位论文 II 关键词:哈佛分析框架;电力行业;D发电公司;财务分析 Abstract III Research on Financial Analysis of D Power Generation Company Based on Harvard Analysis Framework Major: Business Administration Graduate Student: Wu Yaokun Adviser: Huang Yufeng Abstract: As an important part of China's energy industry, the electric po wer industry is not only related to the daily needs of residents. With the conti nuous promotion of the national supply-side structural reform and the optimizat ion and upgrading of the electric power industry structure, the competition with in the electric power industry is also gradually intensifying, which requires the electric power enterprises to identify their own strengths and weaknesses, seize opportunities and face challenges, and develop better. Financial analysis can hel p enterprises to grasp their own development, identify the changes of internal a nd external environment, and better serve for the formulation of management d ecisions. In recent years, with the deepening of research, most enterprises use finan cial analysis to understand the financial status of enterprises and put forward S uggestions. D power generation company still adopts the traditional financial an alysis method, focusing on the information of the past, which can no longer m eet the daily decision-making needs of the company. Therefore, starting from t he existing problems in the financial analysis method of D power generation c ompany, this paper applies the four dimensions of Harvard analysis framework to the financial analysis of D power generation company. Based on D power generation company, on the basis of the relevant data from 2015 to 2019 in strategic analysis as a starting point, have a whole unde rstanding of the company's internal and external situation, and will be the com pany's key accounts to evaluate accounting policies and accounting estimates, t o ensure that the relevant financial data is reliable, then on this basis to the k ey related financial statements and accounting index by transverse longitudinal 四川师范大学硕士学位论文 IV analysis, and finally, the paper points out the company's future. Countermeasure s and Suggestions are proposed for the problems found in the four analysis di mensions: adhere to the development strategy and optimize the allocation of hu man resources in terms of strategy, and promote the integration process of coal and electricity; Improve inventory and fixed assets management in accounting; In the financial aspect, improve the operating efficiency, reduce the cost of cap ital and improve the state of value; In the prospect of active development of e lectricity sales market, and enhance the sustainable development of enterprises. The above research results show that the Harvard analysis framework is more applicable to D power generation company than the current financial analysis method, and the analysis results are more comprehensive, reliable and objective. The innovation of this paper lies in the application of Harvard analytical f ramework to the financial analysis of D power generation Company, which not only improves its current financial analysis method, but also broadens the appli cable scope of Harvard analytical framework. On the basis of the traditional H arvard analysis framework, the financial strategy matrix comprehensive analysis and risk prediction were added, which expanded the content of the framework and made the analysis results more reliable. Keyword: Harvard Analytical Framework; The power industry; D Power Generation; Financial Analysis 目次 V 目 次 绪论 ................................................................ I Abstract .......................................................... III 目 次 1 绪论 .............................................................. 1 1.1 研究背景、目的和意义 ........................................ 1 1.1.1 研究背景 ............................................... 1 1.1.2 研究目的 ............................................... 2 1.1.3 研究意义 ............................................... 2 1.2 文献综述 .................................................... 3 1.2.1 财务分析研究现状 ....................................... 3 1.2.2 哈佛分析框架研究现状 ................................... 5 1.2.3 电力企业财务分析研究现状 ............................... 7 1.2.4 研究述评 ............................................... 8 1.3 研究内容与研究方法 .......................................... 8 1.3.1 研究内容 ............................................... 8 1.3.2 研究方法 ............................................... 9 1.3.3 本文研究框架 ........................................... 9 1.4 本文的创新和不足 ........................................... 10 1.4.1 可能的创新点 .......................................... 10 1.4.2 本文的不足 ............................................ 11 2 哈佛分析框架概述 ................................................. 12 2.1 哈佛分析框架的提出 ......................................... 12 2.2 哈佛分析框架的四个维度 ..................................... 13 2.2.1 战略分析 .............................................. 13 2.2.2 会计分析 .............................................. 16 2.2.3 财务分析 .............................................. 17 2.2.4 前景分析 .............................................. 18 2.3 哈佛分析框架的内在逻辑 ..................................... 19 2.4 哈佛分析框架的优势 ......................................... 19 3 D发电公司财务分析方法及存在的问题 ............................... 21 3.1 D发电公司基本情况 .......................................... 21 3.1.1 D发电公司简介 ........................................ 21 四川师范大学硕士学位论文 VI 3.1.2 D发电公司组织架构 .................................... 21 3.2 D发电公司财务分析方法及流程 ................................ 22 3.3 现行财务分析方法存在的问题 ................................. 24 3.3.1 战略分析不够全面具体 .................................. 24 3.3.2 未深入对比会计信息质量 ................................ 25 3.3.3 财务分析过程过于简单 .................................. 25 3.3.4 前景分析欠缺 .......................................... 26 3.4 运用哈佛分析框架的必要性 ................................... 27 4 哈佛分析框架在D发电公司的应用 ................................... 28 4.1 D发电公司战