Analysis Of Huayi Brothers' Financial Problems

With China’s per capita GDP of more than$5000, the residents’consumption ability and desire for cultural products will show explosive growth, and under the background of deepening reform in cultural system, cultural development of media industry is faced with challenges and opportunities. The development of an enterprise needs financial analysis to provide guidance and help. Recently, there are more and more research on financial analysis methods and its framework, but the traditional financial analysis has its limitations that it is difficult to meet the needs of managers. Harvard analysis framework is the sublimation of traditional financial analysis method, through the combination of financial and non-financial data, from the perspective of strategic analysis, accounting analysis, financial analysis and prospect forecast, provides the enterprise a more comprehensive analysis and makes a guide to the enterpris’ decisionse.This article will Huayi Brothers Company as study object, using the harvard analysis framework to research the financial position and operating results of Huayi Brothers Company, and compared with the Enlight Media. Under the premise of introduceing the background of Huayi Brothers Company’management and financial statements, with strategic analysis as a starting point, adopt the method of Boston Matrix and SWOT analysis to analyzes the Huayi Brothers industry environment and the strategic choice, make sure the key accounting policy is right, from the debt paying ability, profit ability, operation ability and cash flow of the four aspects has carried on the financial analysis by using the traditional statement analysis and management of statement analysis unifies, provides the data support for future analysis.From the analysis above, Huayi Brothers Company is in the face of fierce market competition environment and the financial risk of the increased year by year. He should pay attention to keep core advantages, reasonable to raise and use the funds, develop to be the diversified and professional enterprise. Finally, compared with the Enlight Media, obtained the the harvard analysis framework is more comprehensive, more advantageous to decisions.