摘 要：随着市场经济体制的不断深化和现代企业制度的日趋完善，行业内外对会计信息质量都提出了更高的要求，财务分析在企业管理活动中的重要性也将日益突显。目前，企业财务分析的形式仍然比较传统，内容仅限于对守财和用财的一般性分析。从提供会计信息的质量来看，传统分析框架已满足不了管理者的需求，亟待寻找一种全面翔实的财务分析方法。本文对传统财务分析方法进行解析，发现传统分析方法存在的一些不足，并运用哈佛分析框架对金运激光的财务分析进行简单修缮，企业采用哈佛分析法能够帮助财务信息使用者从多层次了解公司状况。尽管哈佛分析框架有着很多优点，但是也不乏运用中的及自身的局限，本文对此也将提出补充措施。80666

毕业论文关键词：传统财务分析方法，改善措施，哈佛分析框架

Abstract： With the continuous deepening of the market economy and the perfection of the modern enterprise system, all sectors of the society have put forward higher request to the quality of accounting work, the importance of financial analysis in enterprise management activities will increasingly highlighted。 At present, the form of financial analysis which corporate used is still relatively traditional, and the content of financial analysis is limited to a general analysis of keeping and using money。 From the perspective of improving the quality of accounting information, the traditional analysis has been unable to meet the needs of more comprehensive management, it is urgent to find a comprehensive financial analysis method。 In this dissertation, the traditional financial analysis method is analyzed, and some shortcomings of the traditional methods are found, I will give an example of using the Harvard Analysis Framework to improve some company's financial analysis。 Harvard Analysis Framework can help financial information users to understand the status of the company from many levels。 Although the Harvard Analysis Framework has many advantages, but it is also limited in use and its own limitations。 Accordingly, countermeasures and improvement approaches will be put forward in this dissertation。

Keywords：traditional financial analysis method,improvement approaches,Harvard Analysis Framework

目   录

1 引言 3

2 财务分析概述 3

2。1传统财务分析方法 3

2。2 现代财务分析的基本要求 4

2。3 哈佛分析框架的提出 4

3 财务报告引入新框架的必要性 5

4 武汉金运激光股份有限公司财务分析存在的问题 6

4。1 分析形式千篇一律 6

4。2 报喜不报忧 8

4。3 专业味太浓 10

4。4 注重历史的分析，缺乏财务预测 10

5 改善金运激光财务分析的对策 11

5。1 引入哈佛财务分析框架 11

5。2 建立高素质的财务团队 20

5。3 建立成熟的ERP系统，提高财务信息质量 20

5。4 做好财务预算 21

结  论 22

参 考 文 献 23

致  谢 24

附  录