Analysis Of Financial Statements Of JH Pharmaceutical Group Under Harvard Analytical Framework

With the rise of "Healthy China" to the national strategy,the continuous growth of China's aging population,the continuous improvement of the "two-child policy" and the continuous improvement of the nationwide medical reform,and the continuous improvement of the national health awareness,the pharmaceutical industry has ushered in new opportunities for development.At the same time,with the introduction of the new version of GMP,the implementation of the “resistance limit”,and the cost of medical insurance,all have brought a big impact on the pharmaceutical industry.Future opportunities for the industry and possible challenges are the focus of every business.Since its listing,H Pharmaceutical Group Co.,Ltd.has maintained a good momentum of development,and its operating scale has continued to expand in the past five years.JH Pharmaceutical Group Co.,Ltd.has a good representation in the industry,both in terms of sales revenue and asset size.Therefore,its financial analysis can not only provide reference for its business development and decision-making,but also can play a positive reference for the development of other companies in the industry.Traditional financial analysis does not focus on non-financial indicators,such as strategy,accounting environment,etc.It only focuses on the analysis of financial indicators.The company's strategy directly guides the company's development direction and operating principles.The accounting environment has a very large impact on the authenticity and appropriateness of financial data,resulting in the traditional financial analysis results can not meet the needs of modern business management and management.The Harvard analysis framework not only focuses on the analysis of financial indicators,but also focuses on the analysis of non-financial indicators that affect the business development of the company and is more in line with the requirements of modern business operations.This study is divided into seven chapters: The first chapter introduces the research background,literature review,research ideas and innovations.The second part introduces the Harvard analysis framework.The third part is a strategic analysis of JH Pharmaceutical Group Co.,Ltd.,which mainly analyzes the company's industry environment and its own advantages and disadvantages.The fourth chapter is the accounting analysis,which mainly analyzes whether JH Pharmaceutical Group Co.,Ltd.'s accounting policies and accounting estimates are appropriate.The fifth chapter is the main part of this research.Through the analysis of the three major capabilities and R&D capabilities of JH Pharmaceutical Group,we can understand its financial status and R&D status.The sixth chapter is the prospect analysis of JH Pharmaceutical Group Co.,Ltd.and forecasts the opportunities and risks that the company may have in the future development.The seventh part is based on the analysis of the results of the JH Pharmaceutical Group Co.,Ltd.to summarize the situation,and targeted to give some suggestions.