Analysis Of Bank B's Financial Statements Based On Harvard Analysis Framework

China's banking industry occupies a dominant position in the financial industry,while playing an important role in China's economic development.With the gradual opening of the financial market and the marketization of interest rates,all kinds of physical financial institutions,Internet finance and private banks are in fierce competition.How to maintain the strength and increase competitiveness of the traditional banking industry in the ever-changing financial environment is worth studying problem.First,before formulating a scientific development strategy,a comprehensive diagnosis of the enterprise itself can be made.For managers,it is undoubtedly a good way to start with the company's financial statements.Bank B is a leader in joint-stock commercial banks,with strong comprehensive strength and competitiveness.The company's operating status and future development are representative in the banking industry.Therefore,based on the banking industry,this article takes Bank B as the research object,introduces the mature "Harvard Analysis Framework" theory and conducts financial analysis and evaluation on it to further analyze the business status and profitability of the enterprise,and provide relevant managers and investment.Provide some reference value.This article expounds its limitations from the traditional financial statement theory,and then derives the Harvard analysis framework.In the strategic analysis,the external environment analyzes the development opportunities and threats of the banking industry,and the internal environment analyzes the advantages,opportunities,disadvantages,and challenges of Bank B.In the accounting analysis,the validity of the accounting data of Bank B's annual report was evaluated from the perspectives of accounting policies and changes in accounting estimates.In the financial analysis,compared with the relevant financial data of ICBC,Agricultural Bank of China and Bank of China in the same industry,analyzed the asset structure and change trend of Bank B,and assessed its solvency,profitability,operating ability and risk management ability.At the same time,analyze the impact of Internet finance on Bank B 's interest income and non-interest income.In the prospect analysis,according to the conclusion of the previous analysis,the future development of Bank B is predicted,and reasonable suggestions are put forward.The results of the study show that the changes in the economic environmenthave put pressure on Bank B.The rise of Internet finance is a challenge and an opportunity for Bank B.Bank B still has strong competitive strength among its peers.In the future,it should strengthen risk management and optimize its income structure while continuing to promote the development of retail business.