摘要：随着改革发展的不断深入，社会主义市场经济体制的确立和不断完善，企业的财务分析已经不仅仅局限于对具体数字的分析，更加注重于从战略发展的眼光去进行全局分析，现在许多大型跨国公司已经运用哈佛分析框架，进行战略视角下的财务分析。

本文以亚泰集团所提供的2009年至2013年实际数据进行分析，首先第一部分对选题背景、国内外研究状况进行了概述；第二部分对战略视角下财务分析方法进行了进一步说明，阐述了战略性财务分析的基本框架；第三部分则是案例分析，通过对亚泰集团的财务数据的研究，在具体的企业环境下如何进行战略性财务分析。

关键词：战略分析；财务分析

Research on financial analysis method from the perspective of  strategy

Abstract：With the deepening of reform and development, the establishment and perfection of the socialist market economy system, the financial analysis of enterprises is not only limited to the analysis of specific numbers, but also pay more attention to the global analysis from the perspective of strategic development. now many large multinational companies have used the Harvard analysis framework to carry out financial analysis under the strategic perspective.

Based on the analysis of the actual data from 2009 to 2013 provided by Yateks group, the first part summarizes the background of the selected topic and the research situation at home and abroad; The second part further explains the financial analysis method from the strategic perspective, and expounds the basic framework of strategic financial analysis; The third part is case analysis, through the study of financial data of Yateks group, how to conduct strategic financial analysis under specific enterprise environment.

Key words: strategic analysis; financial analysis; ya tai Co.

目录

0引言 1

1国内外研究前景 1

1.1国内研究前景 1

1.2国外研究前景 2

2.战略性财务分析基本框架 3

2.1战略分析 3

2.2会计分析 5

2.3财务分析 6

2.4前景分析 8

3.案例研究 8

3.1战略分析 8

3.1.1水泥产业 9

3.1.2地产产业 10

3.1.3医药产业 10

3.1.4金融行业 11

3.1.5商贸行业 12

3.2会计与财务分析 12

3.2.1偿债能力分析 13

3.2.2盈利能力分析 16

3.2.3营运能力分析 18

3.2.4收现能力分析 19

3.2.5市场价值分析 20

3.3发展前景分析 20

3.3.1水泥产业 21

3.3.2房地产行业 21

3.3.3医药、金融和商贸产业 21

结 论 22

致 谢 23

参考文献