I基于哈佛分析构架的万达电影股份有限公司财务分析摘 要随着时代变迁、科技进步，国民对于生活质量愈加重视。旺盛的消费娱乐需求打开了影视行业发展的大门。新成立的国家电影局，出台的利好型政策也都从大格局上扶持影视行业。现阶段影视行业的发展处于萌芽时期，在国家政策性的带动下正以集团化的发展趋势，展现出强劲的发展势头。但由于影视行业所独有的财务特征已不能使用传统的企业财务分析体现，更新分析手段，使用适合的财务分析成为当务之急，而哈佛分析框架就是最适合影视行业的财务分析方法。基于哈佛分析构架的财务分析是从战略分析角度出发，探讨企业所处行业所特有的财务特征，使用 SWOT 法分析自身具备的竞争力；从重点会计项目方面剖析企业经营，结合财务分析，使用财务分析手段诊断企业各项表现能力，最后对于前景分析，结合企业目前遇到的困境提出针对性建议，构建企业未来发展新蓝图。希望运用哈佛分析构架不仅能对万达电影目前经营和发展所暴露出的问题提出相应的改进建议，也能对于其他影视公司财务分析具有借鉴意义。关键词：万达电影股份有限公司；哈佛分析框架；影视行业；财务分析IIFinancial Analysis of Wanda Film Co., Ltd. Based on Harvard Analysis FrameworkAbstractWith the changes of the time and the advancement of science and technology, people start to pay more and more attention to the quality of life. The high demand for consumer entertainments have opened the door to the development of the film and television industry. The newly-established National Film Bureau has also supported the film and television industry widely by its favorable policies. Though film and television industry is currently in its infancy, driven by national policy, it is showing a strong development trend of collectivization. However, due to the unique financial characteristics of the film and television industry that can no longer be reflected by traditional corporate financial analysis, updating analysis methods and using appropriate financial analysis have become the priority. The Harvard analysis framewor...
