基于哈佛框架的财务分析——以“拼多多”为例

本科论文摘 要随着互联网技术的迅猛发展，它逐渐的与社会生活活动紧密联系起来，电子商务也随之如雨后春笋般涌现出来。互联网经济对传统经济模式发起了新的冲击和挑战。网购成为了家喻户晓的新风尚。消费者的网购需求促使形成了大量的电子商务平台。在这种情况下，各大电商企业纷纷优化经营模式扩大经营，这一方面促进了电子商务的繁荣与发展，但同时也有一些电商企业因经营不善而倒闭退出。根据 2019 最新公布的报告显示我国电商企业阿里巴巴继续位列第一，京东紧随其后，拼多多在众多电商企业中异军突起市值已位列第三。拼多多于 2015 年 9月成立，凭借全新的社交拼团的 C2B 模式在电商市场迅速站稳脚跟，三年内在美国成功上市。由于拼多多在短短几年取得了巨大成就从而让我们看到了其研究价值所在。在对拼多多进行分析时本文采用哈佛分析框架进行战略性高层次财务分析，然后对其后期发展提供进一步的建议。关键词：拼多多，哈佛分析框架，财务分析，电子商务本科论文AbstractWith the rapid development of Internet technology, it has gradually been closely linked with social life activities, and e-commerce has sprung up. The Internet economy has launched new shocks and challenges to the traditional economic model. Online shopping has become a household name. Consumers' online shopping demand has led to the formation of a large number of e-commerce platforms. Under such circumstances, major e-commerce companies have optimized their business models and expanded their operations. This has promoted the prosperity and development of e-commerce, but at the same time, some e-commerce companies have closed down due to poor management. According to the latest report released in 2019, China's e-commerce company Alibaba continues to rank first, followed by JD.com, Pinduoduo ranks third among many e-commerce companies with a rising market value. Pinduoduo was established in September 2015. With its new C2B model of social grouping, it quickly gained a foothold in the e-commerce market. Beca...