Financial Analysis of H Pharmaceutical Company Based on Harvard Framework
基于哈佛框架的H医药公司财务分析

摘要

决策有用性是会计存在的前提，随着当今全球化进程不断深化，我国的资本市场也不断完善和发展。为了应对市场环境的不断变化，对财务报表的分析也应不断满足会计决策有用性的要求，而不应仅仅停留在传统的财务报表分析层面。哈佛分析框架作为上升到战略高度的分析工具，能够很好地考虑到环境的变化对公司经营和决策产生的影响。文章以H医药公司四年期年报为例，采用哈佛分析结构，对H制药公司面临的优势和劣势进行综合评价，并提出相应的对策。

Abstract

The usefulness of decision-making is the premise of the existence of accounting. With the deepening of today's globalization process, my country's capital market is also constantly improving and developing. In order to cope with the constant changes in the market environment, the analysis of financial statements should also continuously meet the requirements of the usefulness of accounting decision-making, and should not only stay at the level of traditional financial statement analysis. As an analytical tool rising to a strategic level, the Harvard analytical framework can well take into account the impact of environmental changes on company operations and decision-making. The article takes the four-year annual report of H Pharmaceutical Company as an example, adopts the Harvard analysis structure, makes a comprehensive evaluation of the advantages and disadvantages faced by H Pharmaceutical Company, and proposes corresponding countermeasures.