| In recent years,the momentum of developing the new energy vehicle industry has been very strong,and it has become the common understanding of governments and enterprises around the world.At present,many countries are gradually banning the sale of fuel vehicles,which also means that more multinational car companies will enter the new energy vehicle market in the future.Against this background,China,as the world’s largest producer of power batteries,has unprecedented development opportunities.Therefore,the development of the new energy vehicle industry has become an important direction for the strategic transformation of China’s automobile industry.As one of the earliest enterprises in the new energy power battery industry,Gotion has not been able to become a "unicorn" in the industry for many years,and also faces the problem of insufficient core advantages.Needle research is helpful for us to better understand and predict the operation of the enterprise,and also help us to have a deeper understanding of the current situation and future development trend of the industry.The Harvard Analysis Framework is a comprehensive financial analysis method.It combines the internal and external environment and competitive advantages of the enterprise,and analyses the financial situation of the enterprise,identifies business risks and predicts the future development direction from the key factors affecting the business situation and profitability of the enterprise.Compared with the traditional financial analysis method,the advantage of the Harvard analysis framework is that it can carry out multi-dimensional and multi-level comprehensive analysis in combination with non-financial information,which is conducive to improving the sustainable development ability of enterprises.This article adopts the case analysis method,selects Guoxuan Hi-Tech as the research object and uses the Harvard analysis framework to analyse its annual financial statements for2019-2021.The article first introduces the development overview of Guoxuan Hi-Tech;then analyses its strategy,accounting,finance and prospects respectively.Through strategic analysis,the business background and strategic positioning of Guoxuan Hi-Tech is mastered,and the accounting analysis evaluates the key accounting policies and accounting estimates of Guoxuan Hi-Tech.The financial analysis focusses on the analysis of the main subjects and financial indicators of the financial statements,and the prospect analysis predicts the future development of Guoxuan Hi-Tech from the risk forecast and prospect Finally,comprehensively examine the advantages and disadvantages of the company and put forward rationalisation suggestions.Through the analysis of this article,and combined with the industry and future development prospects,the development of Guoxuan Hi-Tech is relatively slow and faces many risks.First,the competition in the industry is fierce,there are many power battery enterprises at home and abroad,and it is difficult to obtain market share;second,the lack of technological innovation and cost control capabilities leads to the lack of competition Force;Third,the rapid external expansion leads to increased capital pressure and management difficulties;Fourth,the uncertainty of the future power battery market,including policy environment,market demand and other aspects.Therefore,in the future,Guoxuan Hi-Tech should gradually carry out diversified transformation,increase investment in research and development,strengthen industrial synergy,optimise enterprise management level,seek new growth points,and enhance its comprehensive competitiveness. |
