Harvard Analysis Framework: A Comprehensive Approach to Financial Analysis

The text describes the Harvard analysis framework, which combines strategic analysis and financial analysis to analyze a company's financial status from a strategic perspective. The framework includes four main components: (1) strategic analysis, which analyzes non-financial information related to a company's internal and external environment; (2) accounting analysis, which evaluates the authenticity of a company's financial statements; (3) financial analysis, which analyzes financial indicators and compares them with other companies in the same industry; and (4) prospect analysis, which evaluates a company's future development potential based on past operating conditions and industry trends. The framework provides a more comprehensive and reliable analysis of a company's financial status, which can be used by information users to make investment decisions and by company operators to adjust development strategies.