Financial Statement Analysis Of JYDC Based On The Harvard Analysis Framework

The national bureau of statistics data show that 2016 is the real estate industry of the profound changes since 2011 year,countries have issued a number of real estate regulation policy,commercial asset merger and acquisition and selling hot,greatly increase the percentage of entertainment and food and beverage,commercial real estate commercial real estate "Internet +" to "business +" at the same time,commercial real estate asset light trend is obvious.In 2015,the total output value of the real estate industry was 18075747 million.With the rapid development of real estate enterprises through 2008-2012 years later,in recent years with the change of the national development strategy,not only to the real estate regulation policy tightening,to memory at the same time,a series of policies,the "boom" vision for the real estate industry is still obvious,the development of real estate enterprises is also the industry adjustment and reform of enterprise internal control.In addition,the previous scholars for the real estate financial statements of listed companies,have achieved significant results,the research methods about the real estate listed company financial statements and research concept has been optimized.Through research,comprehensive research and analysis of financial statement analysis related theory at home and abroad,the scholars have different methods and theory to summarize,on the basis of in-depth study JYDC 2011-2016 data,the six years of financial statements analysis framework is proposed to apply harvard from a strategic,accounting,finance,and prospects for four dimensions of the company's financial statements for further analysis and evaluation,in order to make statements about how to use harvard analysis framework theory has a clear understanding of increasing financial statement analysis theory in the practice effect.For JYDC financial status and the problems in production and operation,put forward the corresponding countermeasure proposal,to users of financial statements understand enterprise present situation and forecast the future provide useful financial information.This paper argues that when using the harvard analysis framework to analyze JYDC overcome the deficiency of the traditional financial statement analysis method,through the use of harvard to analyze JYDC financial statements analysis framework,research conclusions are as follows: JYDC assets operation ability,short-term debt paying ability is strong,at the same time the enterprise the management ability level is high also,JYDC business activity fund net value of the cash flow generated by a downward trend,and the quality of the sales income is not high,the cash flow of the control ability of still reflect the lack of inertia,and its assets and equity sales and cyclical fluctuation characteristics reflect the profitability of the general characteristics of the direct reaction of the current our country listed enterprise.