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

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.