基于哈佛框架的比亚迪公司财务分析

Financial Analysis of BYD Company Based on Harvard Framework

摘要: 在低碳经济发展的背景下，新能源汽车以其节能减排的优点得到了迅速的发展。比亚迪公司是中国新能源汽车行业的典型代表，因此对其进行深入的研究。论文运用哈佛框架的财务分析方法，在对公司的战略、会计、财务状况及前景进行分析后，可以发现公司的主要问题有：营销方式不够完善，海外市场份额有待提升，品牌影响力有待加强。存货的周转率不高，应收账款数额较多，存在着一定的财务风险。基于以上分析，论文对比亚迪今后的发展提出相应的改善建议。

Abstract: Under the background of low-carbon economic development, new energy vehicles have been developing rapidly with their advantages of energy saving and emission reduction. BYD Company is a typical representative of China’s new-energy vehicle industry, so it is deeply studied. This paper uses the financial analysis method of Harvard framework, after analyzing the company’s strategy, accounting, financial status and prospects, it can be found that the main problems of the company are: imperfect marketing mode, overseas market share needs to be improved, and brand influence needs to be strengthened. The turnover rate of inventory is not high, the amount of accounts receivable is large, and there is a certain financial risk. Based on the above analysis, the paper puts forward corresponding improvement suggestions for BYD’s future development.