Based On The Harvard Analytical Framework In The Analysis Of Financial Statement Of Donge Country

With China's economic development and the improvement of living standards,people's health awareness has been greatly improved,more emphasis on the natural concept of health.As a part of traditional Chinese medicine industry of China's pharmaceutical economy has a unique national characteristics,with the side effect of all the more people of all ages,ushered in a broad development opportunities in under the new economic development situationFinancial analysis is based on the existing financial data of the enterprise with the internal and external environment of the past,present and future judgments and predictions made,is the core part of the whole financial activities of enterprises as the main economic activity is not an independent existence,economic activity is not only influenced by the business strategy and financial policy,also affected the macroeconomic environment and industry background.Put forward to avoid the defects of traditional financial analysis of the Harvard analysis framework,and focus on the analysis of enterprise financial data and non-financial data.The object of financial analysis is not only the financial data,including macroeconomic related business,the development of the industryWith the enterprise strategy.This paper selects Dong'e County as the research object,the combination of qualitative analysis and quantitative analysis,and ultimately achieve a comprehensive study on the financial situation of enterprises.Dong'e county is the country's largest gelatin production enterprises.This paper is based on the external users of financial statements to the role of Harvard analysis framework,taking Dong'e as a case study of gelatin,the 2011-2015's financial statements.Based on the traditional financial analysis methods are summarized and expounded on the Harvard the main part of the framework,combined with the basic situation of Dong'e Jiao,launched by the Harvard Analysis Framework of financial analysis of Dong'e gelatin.In the enterprise business strategy analysis,using PEST model and Potter model analysis of Chinese medicine industry macroThe environment and profitability are analyzed using the SWOT analysis method to Dong'e county competition and get the competitive strategy.In the accounting analysis,through to the main accounting accounting policy analysis andevaluation of the quality of assets,liabilities,quality and profit quality,provide quality assurance for the financial analysis of the data.In the financial analysis level.The different financial indicators of the company's solvency,operating capacity and profitability of the vertical and horizontal analysis,the DuPont analysis system for comprehensive evaluation of the company's financial indicators.In the foreground analysis,combined with the analysis of the development of Chinese medicine industry in Dong'eThe prediction and puts forward some reasonable suggestions of the future development of gelatin.