本文選題：哈佛框架分析　切入點(diǎn)：中新制藥　出處：《吉林財(cái)經(jīng)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：醫(yī)藥行業(yè)在繼承傳統(tǒng)醫(yī)藥產(chǎn)業(yè)的基礎(chǔ)上,根據(jù)現(xiàn)代社會(huì)經(jīng)濟(jì)的發(fā)展和需要逐步發(fā)展,成為現(xiàn)代經(jīng)濟(jì)發(fā)展的重要組成部分。醫(yī)藥行業(yè)不僅是與人民群眾生命健康有關(guān)的產(chǎn)業(yè),也是國(guó)家戰(zhàn)略重要組成部分,在生育、防災(zāi)、軍事、在經(jīng)濟(jì)社會(huì)發(fā)展中都發(fā)揮著十分重要的作用。財(cái)務(wù)分析作為整個(gè)財(cái)務(wù)活動(dòng)的核心組成部分,它是根據(jù)企業(yè)自身的情況和其所面臨的內(nèi)外環(huán)境,根據(jù)企業(yè)的財(cái)務(wù)數(shù)據(jù),對(duì)企業(yè)的過(guò)去和當(dāng)下進(jìn)行評(píng)估與分析,從而預(yù)測(cè)企業(yè)的未來(lái)。只有精確及時(shí)的財(cái)務(wù)分析,才能為企業(yè)的發(fā)展做出貢獻(xiàn)。哈佛分析框架,是通過(guò)戰(zhàn)略分析為出發(fā)點(diǎn),結(jié)合SWOT分析法以及PEST等理論分析企業(yè)的內(nèi)外部環(huán)境,分析企業(yè)的優(yōu)勢(shì)劣勢(shì)以及所面臨的機(jī)遇和挑戰(zhàn),為企業(yè)的發(fā)展方向做出合理的預(yù)測(cè)。文章分為五章內(nèi)容:第一章為緒論。介紹了本文的研究背景、研究意義以及國(guó)內(nèi)、國(guó)外對(duì)財(cái)務(wù)報(bào)表分析的研究綜述。第二章對(duì)財(cái)務(wù)報(bào)表分析的概念進(jìn)行論述和對(duì)有關(guān)理論基礎(chǔ)的介紹。第三章銜接第二章提出了哈佛分析框架,從戰(zhàn)略分析、會(huì)計(jì)分析、財(cái)務(wù)分析、前景分析四個(gè)方面依次介紹;接著是對(duì)中新藥業(yè)的基本情況的描述。第四章是文章的核心內(nèi)容,即是在哈佛分析框架下對(duì)中新藥業(yè)的財(cái)務(wù)分析。第五章針對(duì)第四章中哈佛分析框架下對(duì)中新藥業(yè)進(jìn)行全面的財(cái)務(wù)分析后暴露出的問(wèn)題,提出有針對(duì)性、建設(shè)性的改進(jìn)建議。為企業(yè)的戰(zhàn)略決策提供有效的支持。本文選取了中新藥業(yè)作為論文的研究對(duì)象,借鑒國(guó)內(nèi)外的研究成果,以哈佛分析框架為基礎(chǔ),并結(jié)合定量分析和定性分析,綜合利用多種分析方式,避免了傳統(tǒng)財(cái)務(wù)分析的弊端,對(duì)中新藥業(yè)對(duì)外發(fā)布的2012年-2015年的財(cái)務(wù)數(shù)據(jù)進(jìn)行全面系統(tǒng)的財(cái)務(wù)分析,通過(guò)進(jìn)行戰(zhàn)略分析、會(huì)計(jì)分析、財(cái)務(wù)報(bào)表分析以及前景分析,了解醫(yī)藥行業(yè)當(dāng)前存在的優(yōu)勢(shì)和行業(yè)面臨的挑戰(zhàn)和風(fēng)險(xiǎn),發(fā)現(xiàn)公司存在的問(wèn)題,并通過(guò)分析,在科學(xué)的預(yù)測(cè)上給予公司建設(shè)性的建議。
[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.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F406.7;F426.72

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