A Farm Financial Analysis Based On The Harvard Analysis Framework

With the support of national policies and the optimization of reforms in the Heilongjiang reclamation area,A farm has got the opportunities for development.The analysis of financial statement is an important means of understanding enterprise management.Currently,the financial analysis system of A farm only focuses on ratio analysis rather than combine changes in the external environment with the development of the farm and predict its prospective development,which can no longer meet the financial information needs of users.The Harvard analysis framework combines qualitative and quantitative analysis.It can solve the defects of A farm's inancial analysis to a certain extent.This paper is based on the research of financial analysis and the theory of the Harvard analysis framework,on the basis of finding A farm problems existing in the current financial analysis,reflect the harvard analysis framework is applied to the necessity of A farm,and then applies the Harvard analysis framework to A farm.Starting from the strategic aspect,it understands the direction of development both inside and outside of the farm,and then analyzes the company's accounting policies,accounting estimates and evaluates its accuracy.In addition,it analyzes the farm's financial statements from debt repayment,profitability and operations.According to the above analysis,it also predicts farm's prospective development.Finally,it concludes that A farm has a good financial status and profitability,but there are problems such as weak solvency.In order to be more competitive,have a greater scale of production and ever-increasing profit.A farm can manage the accounts receivable and adjust the industrial structure so as to improve its competitiveness,enlarge the scale of production and improve its efficiency.