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基于哈佛分析框架的跨境物流企业财务分析——以飞力达公司为例 被引量:6

Financial Analysis of Cross-border Logistics Enterprises Based on Harvard Analytical Framework——Taking Feiliks as an Example
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摘要 在经济全球化推动下,跨境贸易日益频繁,跨境电商逐渐成为中国新的经济增长点,跨境物流迎来新的发展机遇。文章选取江苏飞力达国际物流股份有限公司2017—2021年财务报表数据,运用哈佛分析框架,分别从战略、会计、财务和前景四个方面剖析公司近年来的经营状况,并结合当前时代背景,提出提高企业经营管理能力、完善跨境物流基础设施、加强智慧物流人才培养的建议,为实现跨境物流行业高质量发展提供参考。 Driven by economic globalization,cross-border trade has become increasingly frequent,and cross-border e-commerce has gradually become a new growth point of economy in China,all of which bring new development opportunity to cross-border logistics.This paper,taking the financial statement data of Jiangsu Feilida International Logistics Inc.From 2017 to 2021 as example,uses the Harvard analysis framework to analyze the company's operating conditions in recent years in the four aspects of strategy,accounting,finance and prospects,and combines with the current background.Suggestions are put forward to improve enterprise operation and management ability,improve cross-border logistics infrastructure,as well as strengthen the training of smart logistics talents,so as to provide reference for the high-quality development of cross-border logistics industry.
作者 林雨暄 钱丽华 LIN Yuxuan;QIAN Lihua(School of Management,Nanjing University of Posts and Telecommunications,Nanjing 210003,China)
出处 《物流科技》 2022年第19期41-44,共4页 Logistics Sci-Tech
基金 教育部人文社会科学研究青年基金项目(22YJCZH137) 江苏省社科基金青年项目(22GLC009) 江苏高校哲学社会科学研究一般项目(2022SJYB0110)。
关键词 哈佛分析框架 财务分析 飞力达物流 Harvard analysis framework financial analysis Feiliks logistics
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