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中原工学院硕士学位论文
摘 要
中国自改革开放以来，经济经过四十年的飞速发展，人民的生产生活水平日益提高，
消费者的消费需求逐步趋于多样化、个性化、高端化，消费模式的升级改革、更新迭代
越来越快。这就导致市场环境日新月异，企业必须对于市场环境的变化信息非常敏感，
同时结合企业内部具体情况进行具体分析，及时发现企业内部问题，对企业面临的前景
和风险进行合理预测，进而对企业战略进行及时的、有效的调整，这样才能够在错综复
杂、竞争激烈的市场环境中求得可持续发展。
中国速冻食品行业在这样的背景下，经历了三十多年的飞速发展，不断壮大，行业
内标准越来越规范、产品种类越来越丰富、消费者越来越挑剔、产品更新换代需求越来
越高，目前速冻米面制品市场已形成了由 SQ、SN、WZ为代表的多寡头竞争模式。SQ
食品主营的米面速冻制品市场趋于饱和，连续多年净利润处于极低水平，企业急需拓展
新的盈利点，原来的经营模式已经无法再满足企业发展的需求。因此，本文利用哈佛分
析框架对 SQ食品的内外部环境和公开的财务报表信息进行详细分析，并对行业前景和
企业前景进行合理预测，为 SQ食品企业战略的制定和调整提供了相应的建议策略，同
时，为速冻食品行业中其他的企业提供了借鉴参考的意义。
本文首先对哈佛分析框架的研究背景和意义进行了阐述，并对收集的文献进行归纳、
整理和总结，按照国外和国内分类进行综述；然后对比了传统财务分析办法和哈佛分析
框架，并介绍了行业背景和企业背景；接着按照哈佛分析框架对 SQ食品的外部环境进
行 PEST分析，同时对其现时战略进行 SWOT分析，发现企业存在的部分问题；再结合
企业的经营战略，对企业公开的会计模式和会计估计进行评价，对其合理性和真实性进
行判断；之后结合企业的会计分析，对财务报表中的数据做进一步的总结和评价；最后，
针对前文的分析和总结的结果对 SQ食品企业和整个速冻食品行业的发展前景进行合理
的预测，找到企业发展的风险点，并针对问题提出决策建议。
关键词：速冻食品 哈佛分析框架 财务分析 前景预测 战略调整
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中原工学院硕士学位论文
Abstract
Since the reform and opening up of China, the economy has developed rapidly over the
past 40 years, the production and living standards of the people have been improving, the
consumer demand has gradually become more diversified, personalized and high-end, and the
upgrading and reform of the consumer model has become more and more rapid. This has led
to a rapidly changing market environment, enterprises must be very sensitive to the changes in
the market environment information, and at the same time, combined with specific analysis of
the internal situation of enterprises, timely detection of internal problems, reasonable
prediction of the prospects and risks faced by enterprises and then timely and effective
adjustment of corporate strategy, so as to be able to seek sustainable development in the
complex and competitive market environment. This is the only way to achieve sustainable
development in the complex and competitive market environment.
In this context, China's frozen food industry has experienced more than 30 years of rapid
development and growth, with increasingly standardized standards, a wider variety of
products, increasingly discerning consumers, and higher demand for product renewal. At
present, the frozen rice and noodle products market has formed a multi-oligarchic competition
pattern represented by SQ, SN and WZ. The market of SQ Food's main frozen rice and noodle
products is saturated, and the net profit has been at a very low level for many years. So the
company urgently needs to develop new profit points, and the original business model can no
longer meet the needs of the company's development. Therefore, this paper uses the Harvard
analysis framework to analyze the internal and external environment and public financial
statements of SQ Foods in detail, and to make reasonable predictions on the industry outlook
and corporate outlook, so as to provide a certain basis for the formulation and adjustment of
the development strategy of SQ Foods. At the same time, to provide a reference for other
enterprises in the frozen food industry.
This paper firstly explains the research background and significance of Harvard analysis
framework, and summarizes the collected literature, and reviews it according to foreign and
domestic categories; then compares the traditional financial analysis approach and Harvard
analysis framework, and introduces the industry background and enterprise background; then
conducts PEST analysis of SQ Food's external environment according to Harvard analysis
framework. At the same time, conducts SWOT analysis of its current strategy we discovered
some of the problems of the enterprise. After that, we evaluate the accounting model and
accounting estimates disclosed by the enterprise in conjunction with its business strategy, and
judge their reasonableness and authenticity. Then, further summarize and evaluate the data in
the financial statements in conjunction with the accounting analysis of the enterprise; finally,
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