论文总字数：22725字

摘 要

能源从古至今不断的影响人类生活。对于现如今的世界而言，能源对内满足我们日常生活所需，日常的衣食住行都离不开能源；对外，能源作为一项重要的战略物资，在我们与世界其他国家的发展竞争中发挥着重要的作用。本文以深圳能源为切入点，利用哈佛分析框架这一系统的财务分析体系对其进行研究。主要是分析企业目前的国内外形势以及企业当前所采用的发展战略。对深能财务管理中采用的会计政策和会计估计的方法进行分析，观察其合理性。从企业近5年来披露的财务数据中分析企业运营情况，观察企业目前财务状况是否良好。最后在之前分析的基础上，提出自己的一些建议以及预测企业和行业的未来发展前景。希望从深圳能源的分析中总结出一些有用的经验，给其他企业提供一些参考。

本文主要对深圳能源进行分析。在查找了很多资料后，阐述了能源行业目前的发展状况、研究的背景以及研究所带来的行业意义。拜读了国内外对于哈佛分析框架的相关文献，对于这些文献进行了总结。了解了一些常见的财务分析方法，挑选了一些具有代表性的方法并展开了简要的概括。对深圳能源的战略进行分析，用 PEST 分析法分析企业的宏观环境，同时也对深圳能源的优劣势和机会进行了分析。在战略分析结束后又从深圳能源的会计估计和会计政策两个方面对深圳能源进行会计分析。然后根据深圳能源近几年披露的财务数据，从财务分析的四个方面分析了企业近5年的运营情况。最后对能源行业以及深圳能源的发展前景进行了预测。

通过对深圳能源的分析，发现企业能够紧跟国家能源发展方向，积极的发展清洁能源，努力的从化石能源转向清洁能源。垃圾发电技术作为深圳能源的一项优势技术，深圳能源能够很好的把握并且积极的推进垃圾发电的投资、建设和使用，积极的发挥企业目前的技术优势，寻找新的利益增长点。但是企业对于应收账款的会计政策较为宽松，应收账款收款周期长，易产生大量坏账。后期企业应该收紧应收账款政策，努力帮助企业尽快回笼资金。未来的发展中提升固定资产的运用能力，增强企业的运营能力。

关键词：哈佛分析框架；财务分析；战略分析；会计分析；前景分析；深圳能源

Financial Analysis of Shenzhen Energy Company Based on Harvard Analysis Framework

Abstract

Energy has continued to affect human life since ancient times. For today’s world, energy meets our daily needs internally, and our daily necessities, food, shelter, and transportation are inseparable from energy; externally, energy, as an important strategic material, plays a role in our development competition with other countries in the world. Important role. This article takes Shenzhen Energy as the starting point and uses the Harvard Analysis Framework, a systematic financial analysis system, to study it. It mainly analyzes the current domestic and foreign situation of the enterprise and the development strategy adopted by the enterprise. Analyze the accounting policies and accounting estimation methods used in Shenzhen Energy Financial Management and observe their rationality. Analyze the operation of the company from the financial data disclosed by the company in the past five years, and observe whether the current financial status of the company is good. Finally, on the basis of the previous analysis, I put forward some of my own suggestions and forecast the future development prospects of the company and the industry. I hope to sum up some useful experiences from the analysis of Shenzhen Energy and provide some references for other enterprises.

This article mainly analyzes Shenzhen Energy. After searching a lot of information, he explained the current development status of the energy industry, the background of the research, and the industry significance of the research. I read the relevant literature on Harvard's analysis framework at home and abroad, and summarized these documents. Learned some common financial analysis methods, selected some representative methods and launched a brief summary. Analyze Shenzhen Energy's strategy, use PEST analysis method to analyze the company's macro environment, and also analyze the advantages, disadvantages and opportunities of Shenzhen Energy. After the strategic analysis, the accounting analysis of Shenzhen Energy was carried out from the two aspects of Shenzhen Energy's accounting estimates and accounting policies. Then, based on the financial data disclosed by Shenzhen Energy in recent years, the company's operation in the past five years was analyzed from four aspects of financial analysis. Finally, the development prospects of the energy industry and Shenzhen energy are predicted.

Through the analysis of Shenzhen Energy, it is found that enterprises can closely follow the direction of national energy development, actively develop clean energy, and strive to shift from fossil energy to clean energy. Waste-to-energy technology is an advantageous technology of Shenzhen Energy. Shenzhen Energy is able to grasp and actively promote the investment, construction and use of waste-to-energy, actively utilize the company's current technological advantages, and seek new growth points for benefits. However, companies have relatively loose accounting policies for accounts receivable, and the collection cycle of accounts receivable is long, which is prone to a large number of bad debts. In the later stage, companies should tighten the accounts receivable policy and strive to help companies withdraw funds as soon as possible. In the future development, we will improve the ability to use fixed assets and enhance the operational capabilities of enterprises.

Keywords: Harvard Analysis Framework; Financial Analysis; Strategic Analysis; Accounting Analysis; Prospect Analysis; Shenzhen Energy

目 录

摘 要 I

Abstract II

第一章 绪 论 1

1.1 研究背景 1

1.2 研究意义 1

第二章 文献综述 3

2.1 国外研究现状 3

2.2 国内研究现状 3

2.3 文献评述 4

第三章 相关理论依据 5

3.1 财务分析基本方法 5

3.2 哈佛分析框架 5

第四章 深圳能源的战略分析 7

4.1 PEST宏观环境分析 7

4.2 深圳能源发展战略分析 8

第五章 深圳能源的会计分析 10

5.1 会计政策分析 10

5.2 会计估计分析 11

第六章 深圳能源的会计分析 14

6.1 偿债能力分析 14

6.2 营运能力分析 15

6.3 盈利能力分析 15

6.4 成长能力分析 16

第七章 深圳能源前景分析 17

7.1 深圳能源发展前景 17

7.2 能源行业发展前景 17

结 论 18

致 谢 19

参考文献 20

第一章 绪 论

1.1 研究背景

能源，是指能提供能量的资源。能源的发现和被利用促进了人类社会的进步和发展，同时也给人类的日常生活带来了便利。能源从很早就出现在人们的视野中，从原始社会钻木取火将机械能转化为热能；到蒸汽时代，以煤炭为燃料、蒸汽机为工具，将燃料的化学能最终转化为机械能；1859年德再克发现了石油，拉开了石油与内燃机时代的序幕；随着人类社会对资源需求的日益增加，加之能源资源的有限性。现代社会逐步开发、发展新能源，以满足新的社会经济发展的需求。

计划经济时代，我国对能源的需求量较少，能源的进口量小于出口量。20世纪70年代，我国从计划经济转变为市场经济，与世界市场接轨。中国一跃成为世界第二大经济体。相对应的我国对能源的需求量不断的增加，中国逐渐成为世界能源第一消费国，在世界能源的格局中占据重要位置。现如今能源不仅作为一种资源而存在，它的国家战略地位日益突出。能源安全已以成为世界各国政府关注的焦点。

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