The Research On Financial Analysis Of A New Energy Vehicle Company Based On Harbard Analysis Framework

China's auto manufacturing industry started late but developed rapidly.After decades of development,the production capacity and product level of the auto manufacturing industry have been continuously improved,and it has developed into a relatively complete industrial system.As early as 2009,China's auto production and sales volume has reached the first place in the world and became the world's largest auto market.The auto industry is of great significance to China's economic development and has become an important part of China's industry.In recent years,global climate problems and air quality problems have been worsening,and people have gradually strengthened their awareness of environmental protection.Low-carbon,green and environmentally friendly consumption patterns are gradually becoming the choice of Chinese consumers.With such an environment,the new energy vehicle industry is gradually emerging.In this context,this article takes company A,the leader of the new energy automobile industry,as the research object,and conducts A comprehensive financial analysis of company A,which can help relevant stakeholders to understand the company's business status and make appropriate and reasonable predictions on the development situation and trend of the new energy auto industry.Financial analysis for the company to evaluate its operating method began in the early 19 th century,scholars both at home and abroad has never stopped the research of financial analysis methods,most of these studies focused on the financial statements of the enterprise data of the specific analysis of the theory and method,even if is the study of some analytical framework,also did not give entirely appropriate research methods,to the enterprise financial analysis the lack of comprehensive evaluation,comprehensive and concreteness.Considering the importance of financial analysis in the current economic environment,financial data users urgently need a more comprehensive financial analysis and evaluation system.At this time,the proposal of Harvard analysis framework pushed the research of financial analysis to a new height.In the financial analysis of a company using the Harvard analysis framework,based on the analysis of the company's financial strategy,the accounting analysis and financial analysis of the enterprise successively,and can boldly predict the risk faced by the enterprise and development prospects.This article takes company A as the research object,conducts A comprehensive analysis and evaluation of its financial situation through the Harvard analysis framework and case study method.First,introduce the general situation,development history and basic financial situation of A company;Then,the strategic analysis in the Harvard analytical framework is taken as the logical starting point,in which the macro-environment and industrial environment of A company are analyzed with PEST and porter's five forces model respectively,and the competitive strategy of A company's own business is analyzed with SWOT method.Then,the accounting analysis of A company's key accounting subjects,the financial analysis of the trends and ratios of key indicators in financial statements,and the prospect analysis of the industry and its own development prospect and risk prediction.Based on the detailed analysis of company A company's financial statements,especially the operational capacity,profitability,solvency and development capacity,this paper makes A comprehensive evaluation of company A company's financial situation,summarizes the existing problems,and puts forward some suggestions for future development.