I基于哈佛分析框架的财务状况分析——以长城国际动漫游戏股份有限公司为例摘要在我国社会经济迅速发展下，人均可支配收入稳步提高，居民对优质文娱作品的需求大幅提升，文娱行业由此进入快速发展阶段。《动漫产业“十二五”规划》指出，要使动漫形象衍生品的经营与发展得到促进，如电子游戏、食品、服装等内容，使其产业链得到扩展，市场规模以及盈利空间得到提升。然而在政府的扶持下，长城国际动漫游戏股份有限公司在最近几年与其他公司反而有了更大的差距，同时经营风险也日益提升，所以我们必须对该公司的财务情况进行充分地了解，分析其相关信息以及数据，找到造成上述现象的因素并提出解决办法，进而使其资金管理水平得到提升，使资金循环以及分配过程得到优化，保证经营过程的顺利进行。本次研究通过对长城国际动漫游戏股份有限公司财务情况的分析以及了解，借助哈佛分析框架的方式，对公司的具体情况进行研究，具体包括四个方面的内容，分别是前景、财务、会计以及战略，将所有信息与数据进行综合，得到企业具有的劣势以及优势，并找到相应的解决方式，科学预测企业以后的发展，使其明确发展目标。本文所有数据来自东方财富网及企业年度报表。关键词：哈佛分析框架；财务分析；长城动漫公司IIFinanciaAnalysisBasedOnTheHarvardAnalysisFramework—TakeGreatWallInternationalAnimationGamesCo.,Ltd.AsAnExampleAbstractWiththerapiddevelopmentofmycountry'ssocialeconomy,percapitadisposableincomehassteadilyincreased,andresidents'demandforhigh-qualityentertainmentworkshasincreasedsignificantly,andtheentertainmentindustryhasthusenteredastageofrapiddevelopment.The"TwelfthFive-YearPlanfortheAnimationIndustry"pointedoutthattheoperationanddevelopmentofanimationimagederivatives,suchasvideogames,food,clothing,etc.,shouldbepromoted,sothattheindustrialchaincanbeexpanded,themarketsizeandtheprofitmarginswillbeimproved.However,withthesupportofthegovernment,GreatWallInternationalAnimationandGameCo.,Ltd.hashadabiggergapwithothercompaniesinrecentyears,andatthesametime,thebusinessriskisalsoincreasing.Therefore,wemustfullyunderstandthecompany’sfinancialsituation.Analyzeitsrelevantinformationanddata,findthefactorsthatcausetheabovephenomenonandproposesolutionstoimproveitscapitalmanagementlevel,optimizethecapitalcirculationanddistributionprocess,andensurethesmoothprogressofthebusinessprocess.ThroughtheanalysisandunderstandingofthefinancialsituationofGreatWallInternationalAnimationandGameCo.,Ltd.,theHarvardanalysisframeworkisusedtostudythespecificsituationofthecompany.Itspecificallyincludesfouraspects:prospects,finance,accounting,andThestrategyistointegrateallinformationanddata,obtainthedisadvantagesandadvantagesofthecompany,andfindthecorrespondingsolutions,scientificallypredictthefuturedevelopmentofthecompany,andmakeitclearthedevelopmentgoals.AlldatainthisarticlecomesfromOrientalIIIFortune.comandthecompany'sannualreport.Keywords:Harvardanalysisframework;Financialanalysis;GreatWallAnimationCompanyIV目录一、绪论..................................................................................................................................1（一）研究背景...............................................................................................................1（二）研究目的...............................................................................................................1二、相关概念介绍...................................................................................................................1（一）哈佛分析框架相关概念介绍...............................................
