论文总字数：34302字

摘 要

随着全球化进程的不断加快，企业成为推动我国经济高质量发展的中流砥柱，而对企业财务报表进行财务分析是评价企业财务状况和经营成果的核心方法。而哈佛分析框架法作为备受企业青睐的财务分析方法之一，是一种定性分析与定量分析相结合的财务分析方式，用以分析行业发展趋势和前景、企业战略及其执行情况、企业竞争的优势等等。与传统的财务分析方法相比，哈佛分析框架有着其独特的优势，除却对于财务指标的分析，它还融入了对企业战略层面的非财务指标分析，一共分为战略分析、会计分析、财务分析和前景分析四个环节，具有一定的科学性、完整性和较强的应用可行性。

通过借鉴哈佛分析框架下财务报表分析理论成果，本文试图调研发现华润双鹤药业近几年财务报表存在问题，分析管理者针对企业经营管理决策的措施，帮助企业利益相关者和财务报表使用者对公司有较为准确的定位和认知，从而在清晰的定位中做出正确的选择，从而为华润双鹤药业的高速高质发展奠基，也能为哈佛分析框架下的财务报表分析在制药行业的应用提供又一实例。

本文通过借鉴哈佛分析框架下财务报表分析理论成果，借助华润双鹤药业2016-2020年财务报表，通过哈佛分析框架下的战略分析、会计分析、财务分析和前景分析，得出的结论是双鹤药业这五年来整体上处于一个良好的发展状态，财务报表各项指标较为正常，也未存在财务舞弊的现象。但由于双鹤药业在医药行业中并非是强劲的龙头企业，因此企业需要采取实施产品差异化战略、加大研究开发投入以及加快国际化进程等措施来缓解疫情造成的影响，提升自身的竞争优势，获得更多的发展空间。

关键词：哈佛分析框架；华润双鹤药业；财务报表分析

Financial Statement Analysis under the Framework of Harvard Analysis──Take CR Double-crane as an Example

Abstract

With the accelerating process of globalization, enterprises have become the mainstay of promoting the high-quality development of China"s economy, and the financial analysis of enterprise financial statements is the core method to evaluate the financial status and operating results of enterprises. As one of the financial analysis methods favored by enterprises, Harvard Analytical Framework Method is a financial analysis method combining qualitative analysis and quantitative analysis, which is used to analyze industry development trend and prospect, enterprise strategy and its implementation, enterprise competitive advantage and so on. Compared with the traditional financial analysis methods, harvard analysis framework has its unique advantages, but for the analysis of the financial indicators, it also integrates the non-financial indicators analysis of the enterprise strategic level, the total is divided into strategic analysis, accounting analysis, financial analysis and prospect analysis of four links, has certain scientific, integrity, and strong application feasibility.

By drawing from harvard analysis within the framework of financial statement analysis theory, this paper tries to research found problems huarun double crane pharmaceutical industry in recent years, financial statements, analysis of management decisions for enterprise management measures, help enterprise stakeholders and users on the company"s financial statements are more accurate positioning and cognition, so as to make the right choice in the clear positioning, to high-speed high-quality development foundation, China resources double crane pharmaceutical can harvard analysis under the framework of financial statement analysis in the application of the pharmaceutical industry to provide another instance.

In this paper, theory of harvard analysis within the framework of financial statement analysis results, with the help of CRC double crane pharmaceutical industry in 2016-2020 financial statements, by harvard analysis under the framework of strategic analysis, accounting analysis, financial analysis and prospect analysis, the conclusion is double crane pharmaceutical industry as a whole these five years in a good state of development, the financial statements more normal, the indicators are not financial fraud phenomenon. However, as Double Crane Pharmaceutical is not a strong leading enterprise in the pharmaceutical industry, the company needs to take measures such as product differentiation strategy, increasing investment in research and development and accelerating the process of internationalization to alleviate the impact of the epidemic, improve its own competitive advantages and gain more development space.

Keywords: Havard analysis framework; CR Double-crane; Financial statement analysis

目 录

摘 要

Abstract

第一章 绪 论

1.1 研究背景

1.2 研究目的及意义

1.3 研究思路及内容 2

第二章 理论与文献回顾 3

2.1 相关理论.................................................................................................................................................3

2.2 文献回顾.................................................................................................................................................3

2.2.1 传统财务分析方法和哈佛分析框架法的异同 3

2.2.2 哈佛分析框架法应用可行性研究 4

2.2.3 哈佛分析框架四个层面理论分析 4

第三章 华润双鹤药业公司概况 6

3.1 医药行业的发展概况………………………………………………………………………………….6

3.2 华润双鹤药业公司简介 6

3.2.1华润双鹤药业公司概况...................................................................................................................6

3.2.2华润双鹤药业公司主营业务...........................................................................................................7

3.2.3华润双鹤药业公司组织架构...........................................................................................................7

3.2.4华润双鹤药业公司企业目标及所获荣誉.......................................................................................7

第四章 战略分析 …8

4.1 华润双鹤药业的PEST分析 8

4.1.1 政治环境分析 8

4.1.2 经济环境分析 8

4.1.3 社会环境分析 8

4.1.4 技术环境分析..................................................................................................................................8

4.2 华润双鹤药业的SWOT分析 9

4.2.1 优势 9

4.2.2 劣势 9

4.2.3 机会 9

4.2.4 威胁..................................................................................................................................................9

4.3 华润双鹤药业的波特五力模型分析………………………………………………………………...10

4.3.1 供应商议价能力............................................................................................................................10

4.3.2 购买者议价能力............................................................................................................................10

4.3.3 新进入者威胁................................................................................................................................10

4.3.4 替代品的威胁................................................................................................................................10

4.3.5 行业竞争者的竞争........................................................................................................................10

第五章 会计分析…………………………………………………………………………………………..11

5.1 主要会计科目分析…………………………………………………………………………………...11

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