基于战略视角的宋城演艺公司财务报表分析.docx

基于战略视角的宋城演艺公司财务报表分析摘要财务报表是实现企业和外界沟通的商业语言，由于会计信息使用者无法直接根据财务报表的项目获取有效信息必须借助财务分析将其高度概括以及浓缩的内容予以阐释后方能用以决策，因此财务报表分析是确保企业科学决策的前提。在经济全球化趋势愈加显著的今天，科学技术也进入了飞速发展的阶段，重视财务报表和战略之间的紧密性与关联性成为企业关注的重点。传统财务报表分析方法不仅无视企业战略，而且忽略了发展目标以及经营环境；此外，指标分析方法已无法完全适应当下发展，财务比率等框架也为财务分析带来制约，难以符合投资者需求。所以，必须立足于战略视角建立财务报表分析框架，充分糅合财务数据和企业战略，构建全面性和系统性的战略体系，既包括战略选择与生命周期分析，也涵盖业务分析和财务指标分析，为企业获取更大的市场，提高企业市场竞争实力。据此，本文，在阐释财务报表一般理论及方法的同时，分析传统财务报表分析方法中的缺陷；然后从战略角度出发，针对财务报表展开优势分析在战略分析法哈佛框架的基础上对方案出具优化和改良意见，建立基于战略的财务报表分析模型；最后选取中国演艺第一股一一宋城演艺集团展开个案分析，以战略分析为基础，通过已建立财务报表分析框架对2032017年间的财务报表展开应用分析，从中获取对应结论并给出建设性意见为其他企业财务分析提供参考与借鉴。关键词：战略，财务报表分析，评价指标体系，宋城演艺ANALYSISOFFINANCIALSTATEMENTSOFSongchengperformancecompanybasedonSTRATEGICPERSPECTIVEABSTRACTAsabusinesslanguage,financialstatementscanhelpcompaniestocommunicatewiththeoutsideenvironment.Businessoperatorscannotobtainvalidinformationbasedonfinancialstatementitems.Theymustsummarizeaccountinginformationthroughfinancialanalysisbeforetheycanstartmakingdecisions.Therefore,inordertoensurethescientificnatureofcorporatedecision-making,businessoperatorsmustcarefullyanalyzefinancialstatements.Withtheacceleratingpaceofeconomicglobalization,thedevelopmentofscienceandtechnologyhasgraduallymatured,andmajorenterpriseshaveattachedgreatimportancetotherelationshipbetweenfinancialstatementsandcorporatestrategies.Thetraditionalfinancialstatementanalysismethoddoesnotcombinetheroleofcorporatestrategy,nordoesitsetcleardevelopmentgoals.Theimportanceofthebusinessenvironmentisnotreflected.Atthesametime,theindicatoranalysismethodhasbeenunabletoadapttothecurrentdevelopmentenvironment.ThefinancialanalysisprocessisconstrainedbyvariousframeworkssuchHIasfinancialratios,andtheneedsofinvestorsareoftendifficulttomeet.Therefore,enterprisesmustestablishacompletestrategicsystembasedonastrategicperspectivetoestablishafinancialstatementanalysisframework,comprehensivefinancialdataandcorporatestrategy.Itscontentincludeslifecycleanalysis,strategicselection,financialindicatoranalysisandbusinessanalysis.Enterprisescangainalargermarketinthisprocessandenhancetheircomprehensivestrength.Therefore,thispaperisbasedonthefinancialstatementsandintroducesrelevanttheoriesandmethods.Atthesametime,thispaperexpoundstheshortcomingsofthefinancialstatementanalysismethod,andanalyzestheadvantagesofthefinancialstatementbasedonthestrategicperspective.BasedontheHarvardframeworkofstrategicanalysis,thispaperputsforwardsomesuggestionsforimprovementandestablishesafinancialstatementanalysismodelbasedonstrategyasthebasisofoperation.Finally,thispaperselectsthecaseanalysisofSongchengPerformanceGroup,andbasedonthestrategicanalysis,discussesthefinancialstatementsofthegroupfrom2013to2017.Afterobtainingtheconclusions,thispapergivesanumberoftargetedopinionsandprovidesreferenceforthedevelopmentofothercompanies.KEYWORDS:strategy,financialstatementanalysis,evaluationindex目录目录第1章绪论11.1研究背景及意义1L2国内外文献回顾2121国外研究情况2122国内研究情况3123国内外研究评述6L3研究方法71.4本文仓U新点7第2章发展战略与财务分析相关概念及理论92.1企业战略管理922财务报表分析92.3传统财务报表分析框架10231传统财务报表分析框架的内容10232传统财务报表分析框架的不足10第3章构建基于发展战略视角的财务报表分析框架133.1 战略视角下的财务报表分析框架1331.1企业战略视角财务报表分析内涵13312战略视角的财务报表分析框架构建过程1432战略视角财务报表分析框架优势16321融合企业发展战略16322聚焦企业发展问题17第4章战略视角财务报表分析的案例研究1941宋城演艺公司简介193.2 宋城演艺公司企业战略科学性分析；19421行业环境分析19422宋城演艺生命周期分析20423宋城演艺SWoT分析22424宋城演艺发展战略选择分析253.3 宋城演艺会计分析263.3.1 宋城演艺资产质量分析263.3.2 宋城演艺负债质量分析293.3.3 宋城演艺盈利质量分析313.4 宋城演艺财务分析343.4.1 宋城演艺盈利能力分析343.4.2 宋城演艺偿债能力分析373.4.3 宋城演艺成长能力分析403.4.4 宋城演艺现金流量分析433.4.5 宋城演艺财务分析的结论与建议443.5 前景分析453.6 1演艺行业前景分析453.6.1 宋城演艺演艺前景分析46第5章结论、不足与展望495.1 结论495.2 不足与展望51参考文献53致谢57作者与导师简介59ContentsChapter 1 Introduction11.1 Researchbackgroundandsignicancc11.2 Literaturereviewathomeandabroad21.3 1Foreignliteraturereview21.3.2 Domesticliteraturereview31.3.3 Evaluationofresearchstatusathomeandabroad61.4 Researchmethods71.5 Theinnovationofthisarticle7Chapter 2 Relatedtheorisandliteraturereview91.1 1Corporatestrategicmanagement91.2 Financialstatementanalysis91.3 Traditionalfinancialstatementanalysisframework101.3.1 Thecontentofthetraditionalfinancialstatementanalysisframework101.3.2 Insufficientanalysisframeworkoftraditionalfinancialstatements10Chapter 3 Constructingananalyticalframeworkforfinancialstatementsbasedontheperspectiveofdevelopmentstrategy133.1 Financialstatementanalysisframeworkfromastrategicperspective133.1.1 Enterprisestrategyperspectivefinancialstatementanalysisconnotation133.1.2 Financialstatementanalysisframeworkconstructionprocessfromastrategicperspective143.2 StrategicperspectiveFinancialstatementanalysisframeworkadvantages163.2.1 Convergencebusinessdevelopmentstrategy163.2.2 Focusoncorporatedevelopmentissues17Chapter 4 Casestudyoffinancialstatementanalysisfromstrategicperspective19194.2 ScientificanalysisofenterprisestrategyofSongchengPerformance4.2.1 Indus