| In recent years,with the introduction of the National Photovoltaic Subsidy Policy,the cost of photovoltaic power generation in China has been falling constantly,which has promoted the healthy and rapid development of the photovoltaic power generation industry and brought considerable benefits to the photovoltaic power generation enterprises.Akcome technology is the leader in the domestic photovoltaic industry,but in recent years there has been pressure on its capital operation,Therefore,this paper takes Akcome technology as the research object,applies Harvard analysis framework to Akcome Technology’s financial analysis,from macro-environment to micro-environment overall evaluation of Akcome Technology’s operating status and profitability.The Harvard Analysis Framework Studies the financial situation of enterprises from the following four dimensions: Strategic Analysis,accounting analysis,financial analysis and outlook analysis.Firstly,in the analysis of Akcome technology’s strategic policy,PEST analysis,porter five forces model,SWOT analysis of Akcome technology’s external operating environment and industrial competitiveness of strategic analysis.In order to analyze the accurate accounting information quality of Akcome technology,it is necessary to analyze the key accounting items of Akcome technology in detail,and its process is to identify which are the key accounting items,on the basis of this analysis of these key projects,and to assess the impact of the results.The above content is the accounting analysis module.In the financial analysis module,first analyzes the trend of financial statements,calculates the financial index ratio,combines the ratio analysis,obtains the factors which affect the company’s debt paying ability,operating ability,earning ability and developing ability,finally,dupont comprehensive analysis of the overall overall exploration of Akcome technology operating conditions and financial performance.The last module is the analysis of the prospect of the photovoltaic industry,in which the life cycle of the enterprise is an important link,and the prospect analysis can reasonably predict the existing risks of the enterprise,and make suggestions for future development.This thesis is of great significance for Akcome technology to get rid of its business predicament and improve the scientific nature of its strategic decision-making.In addition,it has a guiding role for the photovoltaic industry to innovate financial analysis methods and improve the decision-making of financial analysis results,the application of Harvard Analysis Framework makes the financial analysis method rich and practical,and also has the reference function to the financial analysis of the same industry. |