基于哈佛分析框架的万科集团财务分析摘 要房地产业作为国民经济体系中具有先导性、基础性、支柱性的产业，在推动城市建设、促进经济增长和提高居住生活水平等方面发挥着重大的积极作用。自 2017 年，习近平总书记在第十九届全国代表大会中指出：坚持“房子是用来住的，不是用来炒的”定位之后，各地纷纷积极响应，出台各种调控政策。在相关政策调控下，企业要想在竞争中脱颖而出，要想在市场中立足脚跟，就必须在政策不断变化的环境下适当的调整战略和发展方向。而企业如何选择正确的财务战略，对房地产企业在解决其投资、融资、成本管控等问题上起到非常重要的作用。为此，本文以万科集团作为研究案例，在对房地产行业的宏观外部环境进行初步分析的基础上，运用哈佛分析框架对万科集团的财务进行系统分析，最后针对万科集团现行财务战略下存在的问题提出相应的优化建议。关键词：哈佛分析框架；战略分析；财务分析IFinancial Analysis of Vanke Group Based on Harvard Analysis FrameworkAbstractAs a leading, basic and pillar industry in the national economic system, the real estate industry plays an important and positive role in promoting urban construction, promoting economic growth and improving living standards. Since 2017, general secretary Xi Jinping pointed out in the nineteenth National Congress: "the house is used for living, not for frying". After the positioning, all localities have responded positively and issued various regulatory policies. Under the control of relevant policies, if enterprises want to stand out in the competition and stand on their feet in the market, they must adjust their strategies and development direction appropriately in the changing environment of policies. How to choose the right financial strategy plays an important role in solving the problems of investment, financing, cost control and so on. For this reason, this paper takes Vanke Group as a research case, on the basis of the preliminary analysis of the macro external environment o...
