哈佛分析框架下长白山旅游公司财务状况分析

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中图分类号：F275 文献标识码：A 文章编号：1004-0714（2025）10-0082-04

Financial PerformanceAnalysisof Changbai MountainTourism Company under HarvardAnalysis Framework

LIUBinbin，QINHao （Schoolofusiness，HainanropicalOceanUniversity，57222，anya，Hainan，Cina）

Abstract：Taking Changbai MountainTourism Co.，Ltd.as the research object，this study employs the Harvard AnalysisFramework toanalyze the company's financial performance from2019to 2023across four dimensions： strategicanalysis，financial analysis，accounting analysis，and prospective analysis.Thefindingsreveal deficiencies inthecompany'soperationalcapacity，profitability，anddevelopmentcapability.Theproposed optimization suggestions include：（1） comprehensively improving credit policies and establishinga sound credit evaluation system;（2）attaching high importance toits unique corecultural values;and （3）explonlinginew quality productivity to empower and enhance tourism efficiency.

KeyWords：Harvard Analysis Framework;Changbai Mountain Tourism Company;Financial Indicators

随着人们生活水平的提高和旅游消费观念的转变，旅游市场呈现出快速发展的态势。（剩余6654字）