2020 年将是我国电线电缆欧亿·体育（中国）有限公司的发展之年，继续深入推进“一带一路”建设 将为我国电线电缆欧亿·体育（中国）有限公司提供新的机遇。本文以 T 有限责任公司(以下简称“T 公 司”)作为研究对象。T 公司专注于中高压电力电缆、电缆附件等产品生产加工。 曾一度受到中国铁路系统的青睐，在一些重要高速铁路项目中得到应用，曾在中 国市场占据绝对主导地位。但步入2013年之后，T公司财务业绩表现不尽如人意。 而与其一起成长的 D 公司却业绩年年稳步增长,现如今业绩规模已经达到 18 亿， 财务表现十分亮眼。为协助 T 公司全面的走出发展困境，提升财务业绩，需要对 该公司进行完整全面的财务分析与诊断。 本文通过运用哈佛框架理论，从四个维度（战略、会计、财务、前景)对 T 公司 2017-2019 年的财务数据进行完整的财务分析与诊断。运用基本财务诊断方 法如结构分析法、趋势分析法等来对公司的变现能力、盈利能力、营运能力、发 展能力等方面分别进行分析诊断，同时将 T 公司相关指标与同欧亿·体育（中国）有限公司上市公司进行 了对比，还借助SWOT分析方法对公司进行了剖析，指出了T公司当前优势与劣势、 机遇与挑战，总结归纳其利润下滑的主要原因。最后，综合上述财务诊断结果提 出问题和相应对策。 关键词:哈佛分析框架;财务诊断;电缆公司昆明理工大学专业学位硕士学位论文 哈佛分析框架下 T 公司财务诊断 II Abstract 2020 will be a year for the development of China's wire and cable industry, and further promoting the construction of "One Belt And One Road" will provide new opportunities for China's wire and cable industry.T limited company (hereinafter referred to as "T Company") is taken as the research object. T Company is specialized in medium and high voltage power cable, catenary wire, copper and copper alloy stranded wire, electricity Cable accessories and other products professional production and processing. Its products have been preferred by China Railway Company and applied in some important high-speed railway projects. It had occupied an absolutely dominant position in the Chinese market. But since 2013 T Company had been facing with declining revenue and profit year by year. Performance was unsatisfactory. At the same time, however, company D, which grew up with company T, the performance had been growing steadily year by year. Now the scale of performance had reached 1.8 billion RMB, and the financial performance is very shining. In order to assist T Company to get out of the development dilemma comprehensively and improve its financial performance, a complete and comprehensive financial analysis and diagnosis is required. This paper uses The Harvard framework theory to conduct a complete financial analysis and diagnosis of the financial data of T Company from 2017 to 2019 through four dimensions (strategy, accounting, finance and prospect).The basic financial diagnosis methods such as structural analysis, trend analysis are used to analyze the company's liquidity, operation management & development ability and profitability respectively. At the same time, the relevant indicators of T Company are compared with those of Listed Companies in the same industry. Then the author will analyze its strength and weakness and summarize the main reasons for profit declining. In addition, the SWOT analysis method is also used to analyze the company situation. It also points out the strength and weakness, opportunities and challenges of T Company.Finally, based on the financial diagnosis results above the problems and corresponding countermeasures are provided. Keywords: Harvard Analytical Framework; Financial diagnosis; Cable Company昆明理工大学专业学位硕士学位论文 哈佛分析框架下 T 公司财务诊断 i 目录 摘要..................................................................................................I Abstract..............................................................................................II 第一章 绪论....................................................................................1 1.1 选题背景及其意义..............................................................1 1.1.1 选题背景 .......................................................................1 1.1.2 选题意义 .......................................................................2 1.2 国内外研究现状和综述......................................................3 1.2.1 国内研究现状................................................................3 1.2.2 国外研究现状................................................................4 1.2.3 国内外研究综述............................................................5 1.3 基本框架及研究方法..........................................................5 1.3.1 本文基本框架................................................................5 1.3.2 研究方法 ......................................................................6 第二章 财务诊断相关理论基础.....................................................8 2.1 财务诊断理论概述..............................................................8 2.1.1 财务诊断的定义............................................................8 2.1.2 财务诊断的分类...........................................................8 2.2 财务诊断与财务分析概念辨析 ..........................................9 2.3 财务诊断的方法 ............................................................... 10 2.4 哈佛框架理论 .................................................................. 11 2.4.1 哈佛框架理论.............................................................. 11 2.4.2 哈佛分析框架的优势与劣势....................................... 13 第三章 T 公司基本情况及欧亿·体育（中国）有限公司分析.............................................15 3.1 T 公司经营概况................................................................. 15 3.1.1 公司简介 ..................................................................... 15 3.1.2 生产能力情况及相关荣誉资质.................................. 15 3.1.3 公司主营产品及重大项目 ......................................... 16 3.2 欧亿·体育（中国）有限公司发展情况 ................................................................... 17 3.2.1 欧亿·体育（中国）有限公司现状 .................................................................... 17 3.2.2 欧亿·体育（中国）有限公司特点 .................................................................... 17 第四章 哈佛分析框架下的财务诊断...........................................19昆明理工大学专业学位硕士学位论文 哈佛分析框架下 T 公司财务诊断 ii 4.1 基于哈佛分析框架下 T 公司的战略分析 ........................ 19 4.1.1 宏现环境 ..................................................................... 19 4.1.2 微观环境 ..................................................................... 20 4.1.3 SWOT 分析................................................................... 21 4.2 基于哈佛分析框架下 T 公司的会计分析 ......................... 23 4.2.1 会计政策分析.............................................................. 23 4.2.2 会计估计分析.............................................................. 25 4.3 财务分析 ........................................................................... 27 4.3.1 趋势分析 ..................................................................... 27 4.3.2 结构分析 ..................................................................... 31 4.3.3 比率分析及比较分析 .................................................. 34 4.4 前景分析 ........................................................................... 41 4.4.1 面临的机遇 ................................................................. 41 4.4.2 未来可能面临的风险 .................................................. 42 第五章 T 公司财务诊断结果及改进建议 ....................................44 5.1 T 公司经营诊断结果......................................................... 44 5.1.1 T 公司优点评价........................................................... 44 5.1.2 T 公司存在的问题 ....................................................... 45 5.2 针对 T 公司存在问题的发展建议..................................... 46 第六章 结论..................................................................................49 6.1 研究结论 .......................................................................... 49 6.2 本文不足与研究展望....................................................... 49 6.2.1 本文不足 ......