摘要目前，中国五金产业还处于全球产业链的最低端。其中，东莞素有“世界工厂”之称，五金公司在东莞占据较大的比例，但很少人会关注五金的发展状况，给五金公司的发展提出的建议较少，而智汇五金公司作为东莞五金的“新星”，不仅生产加工五金制品，还涉足于电子产品、电子线材、电子连接器、通讯配件，因此，本论文将以智汇五金公司为例，利用哈佛框架从战略分析、会计分析、财务分析和前景分析四个方面且结合当前社会发展和宏观环境等对东莞智汇五金公司的发展进行有效性分析，避开传统财务分析的弊端，为五金公司的发展提供借鉴。本文主要通过对东莞智汇五金公司的资产负债表、利润表和现金流量表进行纵横向比较分析，找出公司的发展现状，并且结合公司实际情况对其提出改善建议。关键词：哈佛分析框架智汇五金会计分析财务分析AbstractAtpresent,China'shardwareindustryisstillatthelowestendoftheglobalindustrialchain.Amongthem,Dongguanisknownasthe"worldfactory",hardwarecompaniesoccupyalargerproportioninDongguan,butfewpeoplewillpayattentiontothedevelopmentofhardware,tothedevelopmentofhardwarecompanyrecommendationsless,andZhihuihardwarecompanyasDongguanhardware"newstar",notonlytheproductionandprocessingofhardwareproducts,butalsoinvolvedinelectronicproducts,electronicwire,Electronicconnectors,communicationaccessories,therefore,thispaperwillbeZhihuiHardwareCompanyasanexample,theuseoftheHarvardframeworkfromthestrategicanalysis,accountinganalysis,financialanalysisandprospectsanalysisofthefouraspectsandcombinedwiththecurrentsocialdevelopmentandmacroenvironmentforthedevelopmentofDongguanZhihuiHardwareCompanyeffectivenessanalysis,avoidtheshortcomingsoftraditionalfinancialanalysis,Forthedevelopmentofhardwarecompaniestoprovidereference.ThispapermainlythroughDongguanZhihuiHardwareCompany'sbalancesheet,profitstatementandcashflowstatementcross-directionalcomparativeanalysis,tofindoutthecompany'sdevelopmentstatusquo,andcombinedwiththeactualsituationofthecompanytoputforwardsuggestionsforitsimprovement.Keywords:HarvardframeworkZhihuihardwareAccountinganalysisFinancialanalysis目录TOC\o"1-3"\h\z\uHYPERLINK\l"_Toc36030108"一、引言PAGEREF_Toc36030108\h1HYPERLINK\l"_Toc36030109"二、理论介绍PAGEREF_Toc36030109\h1HYPERLINK\l"_Toc36030110"（一）传统财务报表分析法内容及不足PAGEREF_Toc36030110\h1HYPERLINK\l"_Toc36030111"（二）哈佛分析框架的基本思路PAGEREF_Toc36030111\h2HYPERLINK\l"_Toc36030112"三、基于哈佛分析框架下的智汇五金财务报表分析PAGEREF_Toc36030112\h3HYPERLINK\l"_To