摘要
2002年,“哈佛分析框架”这一概念由哈佛三位学者首次提出,由此诞生出一种融战略分析和报表分析于一体的财务分析方法,目前被普遍应用于各大企业。本文选择网易公司为案例进行研究,以网易2017—2019年财务报告数据作为基础,运用战略、会计、财务、前景等分析方法,构建哈佛分析框架,深度剖析网易目前所存在的问题,预测网易未来的发展前景,寻找网易核心优势,从而有效提升网易的财务管理水平。
In 2002,the concept of“Harvard Analysis Framework”was first proposed by three Harvard scholars,which gave birth to a financial analysis method integrating strategic analysis and statement analysis.And it is now widely used in major enterprises.In this paper,NetEase,Inc.is selected as a case study.Based on the financial report data of NetEase from 2017 to 2019,the Harvard Analysis framework is constructed by using analysis methods,including strategy analysis,accounting analysis,financial analysis and prospect analysis,in order to deeply analyze the existing problems of NetEase,and predict its future development prospects and find its core advantages.Thus,effectively improve the financial management level of NetEase.
作者
黄莉娟
顾佳敏
HUANG Lijuan;GU Jiamin(Jiangsu Vocational Institute of Commerce Nanjing,Jiangsu 211168;Communication University of China Nanjing,Jiangsu 211112)
出处
《中国商论》
2022年第7期126-129,共4页
China Journal of Commerce
基金
江苏省高校哲学社会科学研究项目(2020SJA0714)。
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
Harvard Analytical Framework
strategic analysis
accounting analysis
financial analysis
prospect analysis
