An Analysis Of Anxin Trust 's Financial Statements Based On Harvard Analysis Framework

Financial statement analysis is a method that we make evaluation on the past and present financial position and operating results of enterprise for investors through the public disclosures financial reports of listed company, using special methods, and provide effective investment decisions and recommendations. But the traditional financial statement analysis is a way that we just use the financial statement to evaluate the enterprise’s development situation and pay no attention to the enterprise’s economic environment and analyze the management strategy of enterprise. Enterprise management could choose the enterprise’s accounting policy and accounting policy choice subjectively which could lead to information distorted. With the development of accounting theory, the demand to establish scientific and reasonable financial statement analysis system is imminent. The content of this article is mainly about the famous "Harvard framework analysis", which includes strategic analysis, accounting analysis, financial analysis and prospect analysis.And using the method we could make perspectives on the financial statements. This example is the Anxin trust company. With the combination of qualitative and quantitative analysis, the paper ultimately achieves a comprehensive analysis the business condition and development purposes of the Anxin trust company.The Anxin trust Co., Ltd(referred to Anxin trust) is one of the earliest list financial companies, and is also one of two listed trust companies in China. Based on the background of the trust and the Harvard analytical framework, this paper analyses and researches the Anxin trust financial statements thoroughly. The basic structure of this article is as follows:in the introduction, the first introduces the background and significance of this paper and then reviews and sorts out the paper and this writting about the Harvard analytical framework and reference literature related to securities and financial situation. In the second chapter, the paper mainly introduces the key relevant concepts and the mainly comprehensive explanations including strategic analysis, financial analysis and accounting analysis and prospect analysis of these four parts and relationships between them. The chapter three is the point in this paper. The paper first introduces Anxin trust and business and then analyses the macro-environment of Anxin trust. And then the paper sums up strategic analysis on Anxin trust, and then completes the accounting analysis and financial analysis. Based mainly on the above conclusion, according to the current financial situation of the Anxin trust, the last chapter will put forward suggestions about how to improve the company.