基于哈佛分析框架下的中公教育分析
The Zhonggong Education Analysis Based on the Framework of Harvard Analysis
DOI: 10.12677/FIN.2022.121004, PDF,    科研立项经费支持
作者: 肖孟涵, 余梦佳, 王雯婧, 秦欣梅, 徐 梅*:南昌大学科学技术学院,江西 南昌
关键词: 哈佛分析框架SWOT分析杜邦分析Harvard Analysis Framework SWOT Analysis DuPont Analysis
摘要: 在双减政策的影响下,中小学教育市场可谓是每况愈下,与此同时愈来愈多的投资者、教育机构开始转战进入成人教育行业。如何把握当下经济趋势、政策导向,在企业经营管理等方面突出自己的竞争优势显得格外重要。分析成人教育培训机构内外部的优劣势,提高企业内部核心竞争力,对于中国成人教育培训机构上市公司能否稳健持续发展具有很重要的意义。本文以中公教育上市公司为例,通过哈佛分析框架下的战略分析,会计分析,财务分析,前景分析四大维度,运用战略分析揭露当前中公教育在成人教育教育市场的现状以及所面临的问题、挑战,并同时通过2018~2020财务年报等数据进而挖掘当前中公教育的企业效益,以此来发现企业的未来可持续发展性。
Abstract: Under the influence of the double reduction policy, the primary and secondary school education market is getting worse, and at the same time, more and more investors and educational institu-tions began to move to enter the adult education industry. How to grasp the current economic trend, policy orientation, to highlight the enterprise management of their competitive advantages is particularly important. It is of great significance to analyze the advantages and disadvantages of adult education and training institutions and improve the internal core competitiveness of enter-prises which is of great significance to the steady and sustainable development of the listed compa-nies of adult education and training institutions in China. Based on the Zhonggong Education in the listed companies as an example, through the analysis of the Harvard under the framework of stra-tegic analysis, accounting analysis, financial analysis and prospect analysis of the four dimensions, using strategic analysis to reveal the current Zhonggong Education of the adult education in the ed-ucation market status quo and the face of the problems and challenges, and at the same time through 2018~2020 financial annual reports and other data to mine of the enterprise benefit of current Zhonggong Education in order to find the future sustainable development of the enterpris-es.
文章引用:肖孟涵, 余梦佳, 王雯婧, 秦欣梅, 徐梅. 基于哈佛分析框架下的中公教育分析[J]. 金融, 2022, 12(1): 26-36. https://doi.org/10.12677/FIN.2022.121004

参考文献

[1] 张梦月, 段丁强, 赖若岚. 基于财务报表的教育培训行业上市公司价值评估分析——以中公教育为例[J]. 会计师, 2021(11): 14-15.
[2] 杨珏. 基于哈佛分析框架下的新东方教育分析研究[D]: [硕士学位论文]. 昆明: 云南财经大学, 2019: 9-10.
[3] 李洁. 基于哈佛框架的哈药股份财务报表分析[D]: [硕士学位论文]. 青岛: 青岛理工大学, 2015: 3-4.
[4] 刘思元. 基于哈佛框架的碧桂园集团财务分析研究[D]: [硕士学位论文]. 西安: 西安理工大学, 2020: 8-9.
[5] 张浩, 赵宇恒. 基于哈佛分析框架的财务案例分析[J]. 商业会计, 2021(14): 44-47.
[6] 齐敏倩. 中公教育的扩张之道[J]. 经理人, 2020(11): 68-71.