哈佛分析框架下的林业企业财务分析——以平潭发展为例

Financial Analysis of Forestry Enterprises under the Framework of Harvard Analytics——Taking Pingtan Development as An Example

摘要: 基于平潭发展2017—2021的财务数据，运用哈佛分析框架从战略、会计、财务、前景四个角度对该企业进行了财务分析。通过在战略层面构建模型，在会计、财务层面研究关键性指标，发现该企业偿债能力较好，但盈利能力、营运能力、成长能力状况不佳。提出了应从内部管理和外部投融资两方面探索解决方法，提高其财务状况和经营绩效。

Abstract: Based on the financial data of Pingtan Development from 2017 to 2021,this paper used the Harvard framework to analyze the company’s finances from four perspectives: strategy,accounting,finance and prospects.By constructing a model at the strategic level and studying key indicators at the accounting and financial levels,it found that the company’s solvency was good,but its profitability,operating ability and growth ability were not good.This paper believed that solutions should be explored from both internal management and external investment and financing to improve its financial status and operating performance.