| In recent years,with the rapid development of Internet information technology,the concepts of “Healthy China” and “Internet + Medical” have been proposed,The traditional medical information industry is facing tremendous changes.The rise of Internet Medical care has promoted the development of the existing medical industry and also conformed to the development needs of the capital economy market,thus also creating a situation in which many Internet information technology companies compete.However,due to its high cost of research and development,long cycle and limited by national policies,the Internet medical industry has made its entry barriers higher,and it has placed higher demands on its companies and its managers in the traditional medical industry.The “Medical” transformation process implies many uncertain factors,which increases the company's operational risks and financial risks.Financial statements are an important transmission medium for the company's financial status.The analysis of historical business data by professionals provides a basis for decision-making by information users.As market competition continues to intensify,industry trend and macroeconomic conditions will also affect the company's production and operation activities.Harvard's analytical framework compensates for the inadequacy of traditional financial statements by adding non-financial factors such as national policies and macro-industry environment.With the continuous acceleration of the development of the Internet,How to quickly and stably occupy the health market,occupying the regional medical information entrance is an important entry point.The Harvard analysis framework is based on the company's strategy,analyzes the company's financial status,and develops according to the company's own development.Make a feasible proposal.This article mainly takes Winning Health Company as a case.Firstly,it introduces Winning Health's business situation in the past five years,then selects Winning Health's detailed financial data from 2013 to 2017,combines the company's strategic planning,and uses PEST model and SWOT analysis method.Analyze the advantages and disadvantages of Winning Health's presence in the medical information industry,as well as the opportunities and threats.It is found that Winning has strong health innovation ability,large market share,and good future development prospects.Then,the choice of accounting policies is adopted.Selecting the key accounting items of the two companies in the same industry,including the B-SOFT and Wonders Information mainly including accounts receivable,fixed assets and intangible assets.Through comparative analysis,we found that Winning Health's accounts receivable are back.The ability of the funds is lower than that of the other two companies in the same industry.The depreciation period is long and it is easy to cause high profits.After that,the balance sheet,profit statement and cash flow statement in the company's annual report are analyzed vertically and horizontally to fully understand the company's operating status.Using the ratio analysis method for the company's capital structure,solvency,profitability and operations Analysis of the strength and growth ability,found that Winning Health's long-term solvency is poor,and should improve the management of receivables and fixed assets,and the final analysis of the results through the analysis of the first three aspects of the analysis Prospects for the information industry and Winning 's healthy development prospects,summarizing the shortcomings and risks of Winning Health's business process,and proposing feasible suggestions to promote the company's development while providing reference for the development of other companies in the industry.Suggest.On the whole,Winning Health should appropriately change the company's business model,clarify the direction of development,accelerate the occupation of the health sector market,and enhance profitability in the context of strong support from national policies. |
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