Harvard analytical framework originated in the United States, and its definition is analytical framework. Harvard analysis framework analyzes the financial situation of enterprises from a strategic perspective, analyzes the opportunities and threats existing in the external environment of enterprises, analyzes the advantages and disadvantages of internal conditions of enterprises, and points out the direction for the future development of enterprises in scientific prediction.

Harvard analysis framework is a financial analysis framework put forward by three Harvard scholars, which mainly includes four parts: strategic analysis, accounting analysis, financial analysis and prospect analysis. This analytical framework combines quantitative analysis and qualitative analysis, which can effectively grasp the direction of financial analysis.

1. strategic analysis: strategic analysis is the starting point of financial statement analysis in Harvard's analytical framework, aiming at determining the main profit drivers and operational risks, and qualitatively evaluating the profitability of enterprises and companies.

2. Accounting analysis; Based on strategic analysis, accounting analysis aims to evaluate the degree to which enterprise accounting reflects the basic business reality.

3. Financial analysis: The goal of financial analysis is to use financial data to evaluate the company's current and past performance.

4. Prospect analysis: Prospect analysis focuses on forecasting the company's future, making scientific predictions on the basis of strategic analysis, accounting analysis and financial analysis, pointing out the direction for enterprise development and providing decision support for strategic decision makers.