I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。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：；哈佛分析框架；财务报表分析；发展战略；IIABSTRACTThe 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 ...
