基于哈佛分析模型的京东集团财务分析.docxVIP

摘 要 由于着当代社会经济与科学技术的快速发展与变迁，电子商务业顺应时代潮流蓬勃发展，并日益崛起。如今越来越多的人青睐于网络购物，而京东集团、阿里巴巴等行业佼佼者实现着电商的各个领域的突破，使得人们有着丰富的选择。在传统的财务报表分析中，主要对企业公布的财务数据进行分析，由于数据的真实性与准确性无法得到保障，造成对经营成果的判断不准确，同时也影响投资者的决策判断。哈佛分析框架以纵观全局的战略性眼光，对财务报表进行系统分析，提升准确度。本文利用哈佛分析，模型从战略分析、财务分析、前景分析三个方面分析对京东集团的电子商务业财务报表，主要通过横向和纵向比较近3年的盈利能力指标、偿债能力指标，并与同行业间做相关比较，从而得出了其目前经营状况和将来发展态势的相关结论。 关键字：哈佛分析模型；京东集团；波特五力模型；SWOT分析法 Abstract Due to the rapid development and change of contemporary social economy and science and technology, e-commerce industry is developing vigorously and rising day by day in line with the trend of the times. Nowadays, more and more people prefer online shopping, and the industry leaders such as Jingdong Group and Alibaba are making breakthroughs in various fields of e-commerce, making people have rich choices. In traditional financial statement analysis, the financial data published by enterprises are mainly analyzed. Because the authenticity and accuracy of the data can not be guaranteed, the judgment of operating results is inaccurate, and it also affects the decision-making judgment of investors. Harvard Analysis Framework takes a strategic view of the overall situation to analyze the financial statements systematically and improve the accuracy. This paper uses Harvard analysis to analyze the financial statements of Jingdong Groups e-commerce industry from three aspects: strategic analysis, financial analysis and Prospect analysis. It mainly compares the profitability index and Solvency Index of Jingdong Group in the past three years horizontally and vertically, and makes relevant comparisons with other industries, so as to draw relevant conclusions about its current operating situation and future development trend. Key words:Harvard Analysis Model; Jingdong Group; Porters Five Forces Model; SWOT Analysis Method 目 录 第一章 绪论 1 1.1研究背景 1 1.2研究意义 1 1.3主要研究内容 1 1.4研究方法 2 第二章 京东集团概况 3 2.1京东简介 3 2.2运用哈佛分析模型的分析流程 5 第三章 京东集团战略分析 6 3.1环境分析 6 3.2波特五力模型 7 3.3 SWOT分析 9 第四章 京东集团财务分析 11