基于哈佛分析框架的中新药业财务分析.docxVIP

基于哈佛分析框架的中新药业财务分析 【摘要】 随着科技的发展，现代经济也迅猛发展，人们对健康越来越重视。医药行业也逐渐成为大众关注的热点话题，因为医药行业的发展有利于人民的健康，在现代经济发展和社会进步等方面具有不可替代的作用。 财务活动的关键部分是财务分析，财务分析能直接的反映出财务活动的情况。它以企业所面临的内外环境和企业自身的情况为基础，并结合企业的财务数据，评估与分析企业的过去和现在，并由此预测企业的未来。本文将以哈佛分析框架为理论基础，并有效地结合中新药业的实际情况，从战略分析、会计分析、财务分析、前景分析四个维度全面的分析中新药业，最后对该企业存在的问题，提出针对性强、合理化的改进建议，为企业的战略决策提供较为有效的支持。 【关键词】 哈佛分析框架 中新药业 财务分析 医药行业 Financial Analysis of ZhongXin Pharmaceutical Industry based on Harvard Analytical Framework 【Abstract】 With the development of science and technology, modern economy also develops at a quick speed, people pay more and more attention to health. Thus Pharmaceutical industry is also people’s hot topic, because the development of Pharmaceutical industry is beneficial to people’s health, It can play an critical role in promoting economic development and social improvement. The key component of the whole financial activity is financial analysis, it can directly reflect the situation of the whole financial activity . It is based on the internal and external environments that the enterprises must face and the practical situation of the enterprises ,combines the financial data of the enterprises, analyses and assesses the past and present of it, therefore predicts the future of the enterprises. This thesis selects Harvard Analytical Framework as its theoretical foundation, and combines the practical situation of ZhongXin Pharmaceutical Industry effectively, makes a comprehensive analysis of it from four aspects, that is: strategic analysis, accounting analysis, financial analysis, prospect analysis, puts forward the targeted and reasonable improvement suggestions for the problems that the enterprise has exposed and provides more effective support for the strategic decision—making for the enterprise. 【Key Words】 Harvard Analytical Framework ZhongXin Pharmaceutical Industry Financial Analysis Pharmaceutical Industry 目 录 TOC \o 1-4 \h \z \u 一、引言 1 （一）研究背景和意义 1 1.研究背景 1 2.研究意义 1 （二）国内外研究综述 1 1.国外研究现状 1