哈佛分析框架与企业财务分析外文文献翻译.docx
- 文档编号:50013
- 上传时间:2022-10-01
- 格式:DOCX
- 页数:10
- 大小:18.06KB
哈佛分析框架与企业财务分析外文文献翻译.docx
《哈佛分析框架与企业财务分析外文文献翻译.docx》由会员分享,可在线阅读,更多相关《哈佛分析框架与企业财务分析外文文献翻译.docx(10页珍藏版)》请在冰豆网上搜索。
毕业设计附件
外文文献翻译:
原文+译文
文献出处:
AndrewG.ThestudyofHarvardanalysisframeworkandcorporatefinancialanalysis.AmericanJournalofsociology,2016,2(4):
283-301.
原文
ThestudyofHarvardanalysisframeworkandcorporatefinancialanalysis
AndrewG
Abstract
Aneffectivefinancialanalysisframeworkshouldnotonlylearnhowtouseaccountingdata,andbegoodatusingtheaccountingdata.Enterprisestoimplementitsbusinessstrategyarebasedontheaccountingdata,andignoretheenterpriseenvironmentandstrategicanalysis.Thus,toamorecomprehensiveunderstandingofenterpriseoperatingperformance,butalsoextendsthetraditionalfinancialanalysisobjectbythefinancialstatementsfortheentirefinancialreportandrelatedinstitutionalenvironment,buildanewfinancialanalysisframeworkismoreandmorenecessary.Newanalysisframeworkshouldbemorewithstrategicvision,focusonthedevelopmentstrategyoftheenterprise,takestheenterprise'scompetitiveposition,USESthemethodofmanagementrelatedproblemanalysis,financialstatementanalysisandanalysisoforganiccombinationofenterprisedevelopmentstrategy,analysisofenterpriseinternalandexternalmanagementenvironment,combinedwiththeoveralldevelopmentoftheenterprisestrategicandlong-terminterests,analyzethecontentofthemorewidelyandmorewide,totheenterprisemanagementdecisionmakingwillbemorevaluable.Harvardanalysisframeworkandharvardanalysisframeworkarisesatthehistoricmoment,standinginastrategicpointofview,isnotlimitedtothecompany'sfinancialstatements,toanalyzetheopportunitiesandthreatsfromexternalenvironment,andtheenterpriseinternalstrengthsandweaknesses,theanalysisoffinancialsituationimprovedpredictionisscientific,pointedoutthedirectionoffuturedevelopmentfortheenterprise.
Keywords:
Harvardanalysisframework,theelectricpowerenterprise,strategy,financialanalysis
1Introduction
Thedevelopmentneedsofanenterprisefinancialanalysisforitshelp,financialanalysishasattractedtheattentionoftheenterprise,expertsandscholarsarealsoconstantlyexplorethesolutiontothefinancialanalysis,financialanalysisframeworkofresearchinrecentyears,moreandmore.Harvardanalysisisthesublimationoftraditionalfinancialanalysis,theframeworkfromthemanagementstrategyofenterprises,analyzesthefinancialdataoftheenterprise,accountinganalysis,findoutenterprisepossiblefalseresults,andthenadoptsomemethodstoimprovethequalityofaccountinginformation,andonthebasisoffinancialanalysis,realisticanalysisoftheresults,andthenforecasttheprospectoftheenterprise.Thetraditionalfinancialanalysisframeworkisinthelong-termpracticeoffinancialanalysisandtheoreticalsummaryandform,itismainanalysisobjectwithfinancialstatements,althoughjoinedthefinancialcomprehensiveanalysismodelorsystem,butstillwithquantitativeanalysisasthebasiccharacteristicsofneglectorsomeimportantfinancialinformationcannotbeeffectivelyincorporatedintothe analysisframework.Traditionalanalysisframeworkismainlyanalysisenterprise'sfinancialstatements,isbasicallyastateof"reportonreport".Andcommonlyusedanalysismethodsmainlyincluderatioanalysis,comparativeanalysis,trendanalysisandDuPontfinancialanalysissystem,etc.,mainlythroughthecalculationandcomparisonofthefinancialstatementdata,drawthecorrespondingindexdata,thentheresultsofcomparativeanalysisandfactoranalysis,heavy"quantity"isnot"quality",thelackofthenatureoftheanalysisofaproblem.Traditionalanalysis,withemphasisontheinternalsituation,themainprocessflowsoftheenterprise,assetutilizationability,debtpayingability,profitabilityanalysis,andignoretheexternalbusinessenvironment.Andanalysisbasedonfinancialstatementsandfinancialstatementsisasummaryofthebusinessinthepast,andthisanalysishastheobviouslag.Thetraditionalfinancialanalysisframeworktoanalyzethedataontheenterpriseaccountingstatementscannothave
satisfiedtheneedsofthedevelopmentofenterprisesnow.2Literaturereview
Commonmethodsoffinancialanalysiscanbesummarizedasthreekinds:
DuPontfinancialanalysismethod,economicvalueaddedandbalancedscorecardmethod.DuPontfinancialanalysismethodtheenterprisenetassetsyieldleveldecompositiontotheproductofanumberoffinancialratios,byusingtheinnerrelationship betweenfinancial indicators,comprehensivemanagement of theenterprisefinancialmanagementsystemandtheeconomicbenefitofthisevaluation.Itcanhelpenterprisemanagementmoreclearlyseethedeterminantsofreturnonnetassets,andthesalesnetprofitmarginandtotalassetturnover,thecorrelationrelationshipbetweenthedebtratio,p
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- 哈佛 分析 框架 企业财务 外文 文献 翻译
![提示](https://static.bdocx.com/images/bang_tan.gif)