哈佛框架下的中新药业财务报表分析

发布时间：2018-03-18 09:31

本文选题：哈佛框架分析　切入点：中新制药　出处：《吉林财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：医药行业在继承传统医药产业的基础上,根据现代社会经济的发展和需要逐步发展,成为现代经济发展的重要组成部分。医药行业不仅是与人民群众生命健康有关的产业,也是国家战略重要组成部分,在生育、防灾、军事、在经济社会发展中都发挥着十分重要的作用。财务分析作为整个财务活动的核心组成部分,它是根据企业自身的情况和其所面临的内外环境,根据企业的财务数据,对企业的过去和当下进行评估与分析,从而预测企业的未来。只有精确及时的财务分析,才能为企业的发展做出贡献。哈佛分析框架,是通过战略分析为出发点,结合SWOT分析法以及PEST等理论分析企业的内外部环境,分析企业的优势劣势以及所面临的机遇和挑战,为企业的发展方向做出合理的预测。文章分为五章内容:第一章为绪论。介绍了本文的研究背景、研究意义以及国内、国外对财务报表分析的研究综述。第二章对财务报表分析的概念进行论述和对有关理论基础的介绍。第三章衔接第二章提出了哈佛分析框架,从战略分析、会计分析、财务分析、前景分析四个方面依次介绍;接着是对中新药业的基本情况的描述。第四章是文章的核心内容,即是在哈佛分析框架下对中新药业的财务分析。第五章针对第四章中哈佛分析框架下对中新药业进行全面的财务分析后暴露出的问题,提出有针对性、建设性的改进建议。为企业的战略决策提供有效的支持。本文选取了中新药业作为论文的研究对象,借鉴国内外的研究成果,以哈佛分析框架为基础,并结合定量分析和定性分析,综合利用多种分析方式,避免了传统财务分析的弊端,对中新药业对外发布的2012年-2015年的财务数据进行全面系统的财务分析,通过进行战略分析、会计分析、财务报表分析以及前景分析,了解医药行业当前存在的优势和行业面临的挑战和风险,发现公司存在的问题,并通过分析,在科学的预测上给予公司建设性的建议。
[Abstract]:On the basis of inheriting the traditional medicine industry, the pharmaceutical industry has become an important part of the modern economic development according to the development and needs of the modern society and economy. The pharmaceutical industry is not only an industry related to the life and health of the people, It is also an important part of the national strategy. It plays a very important role in fertility, disaster prevention, military and economic and social development. Financial analysis is the core component of the whole financial activity. It is based on the enterprise's own situation and the internal and external environment that it faces, according to the enterprise's financial data, it evaluates and analyzes the enterprise's past and present, so as to predict the enterprise's future. Only accurate and timely financial analysis, Harvard analysis framework, through strategic analysis as the starting point, combined with SWOT analysis and PEST theory to analyze the internal and external environment of enterprises, analyze the strengths and weaknesses of enterprises, as well as the opportunities and challenges they face. The article is divided into five chapters: the first chapter is the introduction. It introduces the research background, research significance and domestic, The second chapter discusses the concept of financial statement analysis and introduces the related theoretical basis. Chapter 3 links up with the second chapter to put forward the Harvard analysis framework, from strategic analysis, accounting analysis, The four aspects of financial analysis and prospect analysis are introduced in turn, followed by a description of the basic situation of Sinopharmaceutical industry. Chapter 4th is the core content of the article. That is, the financial analysis of Sinopharmaceuticals under the framework of Harvard analysis. Chapter 5th, aiming at the problems exposed after the comprehensive financial analysis of Sinopharmaceuticals under the framework of 4th chapters, puts forward some pertinence. Constructive suggestions for improvement. To provide effective support for the strategic decision of enterprises. This paper selects Sinopharmaceuticals as the research object, draws lessons from domestic and foreign research results, and based on the Harvard Analysis Framework. Combined with quantitative analysis and qualitative analysis, comprehensive use of a variety of analytical methods, to avoid the drawbacks of traditional financial analysis, Sinopharmaceuticals issued from 2012 to 2015 of the financial data of a comprehensive and systematic financial analysis, through strategic analysis, Accounting analysis, financial statement analysis and prospect analysis, to understand the current advantages of the pharmaceutical industry and the challenges and risks faced by the industry, to find out the company's problems, and through analysis, to give the company constructive suggestions on scientific prediction.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.72

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