I基于哈佛框架下的财务报表分析——以GE电器为例摘要随着现在人们的经济生活水平和社会地位的提高,对于物质的需求也会随之提高,以前的洗衣机、彩电等家用设备非常少见,现在已成为人们基本生活的标准设备。由于家电行业的快速发展和逐渐增加的品牌,企业只有通过财务报表进行全面财务分析,才能够加强内部管理和竞争优势,确保行业地位,因此,掌握好财务报表分析的关键,企业才能够更长久的发展。哈佛分析框架是一种相当比较全面、科学的分析方法,它从战略、会计、财务、前景四个不同的视角来分析一个企业的整体财务情况。本文以GE电器作为典型案例,运用哈佛分析框架对近五年来我国的财务情况和工作进行了分析,可以帮助相关企业积累经验,为其他企业提供借鉴和优化建议,使这个行业发展的越来越好,所以关注企业的财务报表分析是十分有必要的。本文首先了解GE电器的企业运营情况,然后运用哈佛分析框架对其财务状况进行分析,并运用SWOT分析方法从战略层面了解GE的长处、短处、危机和机遇。在会计分析方面,对GE的库存状况、应收回货款和名下动产及不动产进行分析,确保GE财务数据的真实性和经营状况的客观性,提高财务分析结论的可靠性;在财务分析方面,分析了GE电器近五年的偿付能力、盈利能力、经营能力和现金获取能力,最后提出发现的问题并提出了GE电器可以通过树立良好的品牌形象、实行联合库存的生产管理模式、选择多样化分配政策和打造适合自己的盈利模式来完善自身的不足。希望通过以上研究,能改善我国家电企业发展中的常见障碍,促进家电行业朝着更好的方向发展。关键词:哈佛分析框架;财务分析;GE电器IIFinancialStatementAnalysisBasedonHarvardFramework——CaseStudyofGEElectricAbstractWiththeimprovementofpeople'seconomiclivingstandardsandsocialstatus,materialneedswillalsoincrease.Inthepast,householdappliancessuchaswashingmachinesandcolorTVswereveryrare,andnowtheyhavebecomestandardequipmentforpeople'sbasiclives.Duetotherapiddevelopmentofthehomeapplianceindustryandthegradualincreaseinbrands,companiescanonlystrengtheninternalmanagementandcompetitiveadvantagesthroughfinancialstatementstoconductcomprehensivefinancialanalysistoensuretheirpositionintheindustry.Therefore,theycanmasterthekeytofinancialstatementanalysisforalongerperiodoftime.developmentof.TheHarvardAnalysisFrameworkisafairlycomprehensiveandscientificanalysismethod.Itanalyzestheoverallfinancialsituationofanenterprisefromfourdifferentperspectives:strategy,accounting,finance,andprospects.ThisarticleusesGEAppliancesasatypicalcaseandusestheHarvardanalysisframeworktoanalyzemycountry’sfinancialsituationandworkinthepastfiveyears.Itcanhelprelatedcompaniesaccumulateexperience,providereferenceandoptimizationsuggestionsforothercompanies,andmakethisindustrymoreGood,soitisverynecessarytopayattentiontotheanalysisofcorporatefinancialstatements.ThisarticlefirstunderstandsGE'scorporateoperations,thenusestheHarvardanalysisframeworktoanalyzeitsfinancialstatus,andusesSWOTanalysistounderstandGE'sstrengths,weaknesses,crisesandopportunitiesfromastrategiclevel.IIIIntermsofaccountinganalysis,itanalyzesGE'sinventorystatus,receivablepayments,movableandimmovablepropertiesunderitsname,toensuretheauthenticityofGE'sfinancialdataandtheobjectivityofoperatingconditions,andtoimprovethereliabilityoffinancialanalysisconclusions;intermsoffinancialanalysis,Analyzedthesolvency,profitability,operatingabilityandcashacquisitionabilityofGEAppliancesinthepastfiveyears,andfinallyputforwardtheproblemsfoundandproposedthatGEAppliancescanestablishagoodbrandimage,implementajointinventoryproductionmanagementmodel,anddiversifychoices.Allocatepoliciesandcreateaprofit...