基于发展战略视角的财务报表分析—以哈药集团为例

目录

1 绪论 (1)

1.1 研究背景及意义 (1)

1.1.1 研究背景 (1)

1.1.2 研究意义 (1)

1.2 研究内容与方法 (1)

1.2.1 研究内容 (1)

1.2.2 研究方法 (2)

1.3 理论基础与文献综述 (2)

1.3.1 理论基础 (2)

1.3.2 文献综述 (4)

2 哈药集团发展及现状 (6)

2.1 公司简介 (6)

2.2 经营现状 (6)

3 基于哈佛分析框架下的哈药集团财务报表分析 (9)

3.1 战略分析 (9)

3.1.1 宏观环境分析 (9)

3.1.2 波特五力模型 (11)

3.1.3 SWOT模型分析 (12)

3.2 会计分析 (12)

3.2.1 会计政策和会计估计 (12)

3.2.2 分析关键会计政策和会计估计 (14)

3.2.3 会计信息披露质量 (16)

3.3 财务分析 (17)

3.3.1 偿债能力 (17)

3.3.2 营运能力 (17)

3.3.3 盈利能力 (18)

3.4 前景分析 (18)

3.4.1 医药行业发展趋势 (18)

3.4.2 未来风险预测 (19)

4 哈药集团发展中存在的主要问题 (20)

5 哈药集团未来的发展战略与建议 (21)

5.1 未来的发展战略 (21)

5.2 建议 (21)

5.2.1 提升管理水平完善治理结构 (21)

5.2.2 稳固产品质量，加大研发投入 (21)

5.2.3 实施市场渗透战略，摆脱客户依赖 (22)

5.2.4 加大支持战略发展的企业文化建设 (22)

6 结论 (23)

致谢 ............................................................................................................................. 错误!未定义书签。参考文献 . (24)

摘要

医药行业关系国计民生，药品消费支出与国民经济发展水平、居民生活质量都存在较强的相关性，但行业周期性特征不突出。随着我国人口老龄化问题日益加剧，居民人均收入水平的提高及医疗保健意识的增强，国家医疗卫生体系建设的不断完善，医药行业仍将保持良好的发展态势。医药制造业以市场为导向，竞争十分激烈，机遇和挑战并存。哈药集团作为一个拥有众多明星产品的企业，在医药制造业的市场竞争中率先突出重围，其突出的品牌影响力广受业内关注。本文以哈药集团为例，在哈佛分析框架的基础上，对公司的财务报表进行分析，找出该公司近几年发展停滞、遭遇瓶颈的根本原因，并提出发展战略的改进建议。通过分析企业所处的宏观环境与行业环境，结合企业自身的财务拫表数据，运用财务分析工具判断企业的行业定位，提出企业未来的发展战略以及战略实施具体措施。

关键词：哈药集团；哈佛分析框架；财务报表分析；发展战略；

ABSTRACT

The pharmaceutical industry is related to national economy and people's livelihood. There is a strong correlation between drug consumption expenditure and the level of national economic development and the quality of life of residents, but the cyclical characteristics of the industry are not outstanding. With the increasing aging of China's population, the increase in the per capita income level of residents and the enhancement of health care awareness, the continuous improvement of the construction of the national medical and health system, the pharmaceutical industry will maintain a good development trend. The pharmaceutical manufacturing industry is market-oriented, competition is fierce, and opportunities and challenges coexist. Harbin Pharmaceutical Group, as an enterprise with many star products, is the first to stand out in the market competition of the pharmaceutical manufacturing industry, and its outstanding brand influence has attracted wide attention in the industry. Taking Harbin Pharmaceutical Group as an example, this article analyzes the company's financial statements on the basis of the Harvard analysis framework, finds out the root cause of the company's development stagnation and encounters bottlenecks in recent years, and proposes improvement suggestions for its development strategy. By analyzing the macro environment and industry environment of the company, combining the company's own financial statement data, and using financial analysis tools to determine the industry positioning of the company, it proposes the company's future development strategy and specific measures for strategic implementation.

Keywords:Harbin Pharmaceutical Group; Harvard Analysis Framework; Financial Statement Analysis; Development Strategy;