Analysis And Research On The Financial Statements Of Shanghai Pharmaceutical Group From The Perspective Of Asset And Liability

As a key development industry for my country’s logistics support,the pharmaceutical field has always been a key field for my country’s key research and development.This field is based on the development of people’s livelihood and integrates the cutting-edge development of major industrial chains.With the growth of China’s economic development level and the increase in the proportion of aging,the industry has also accelerated its pace of development,and its position in the national economy has steadily improved.Until 2018,the size of China’s pharmaceutical market has maintained rapid growth,and its proportion in the global pharmaceutical market has been At 11%,it is the second largest pharmaceutical market in the world after the United States.In this context,in order to better integrate with the international accounting standards and for the sustainable development of the enterprise,it will help investors continue to invest and analyze the financial situation of the enterprise from the perspective of assets and liabilities,which is undoubtedly the analysis of future financial statements.the trend of.As the asset-liability concept has been accepted by more and more group companies in recent years,the asset-liability concept has had an impact on the timeliness of reflecting corporate earnings.Compared with net profit,comprehensive income and its composition contain more information reflecting the creation of corporate value,which greatly improves the transparency of income information and is more useful for decision-making.The introduction of the asset-liability concept has improved the quality of information in the balance sheet to a certain extent while improving the income statement’s ability to reflect the company’s overall performance.This article selects Shanghai Pharmaceutical Group as the research goal,and analyzes the company’s 2014-2018 group financial statements from the perspective of traditional financial statements and asset-liability views.In the view of assets and liabilities,the free cash flow model of Rappaport in the United States is used to establish a growth-profit-risk three-dimensional financial indicator analysis system.Through the analysis of traditional financial statements and the view of assets and liabilities based on three-dimensional model,Shanghai Pharmaceutical Group Analyze the financial statements,make a comprehensive evaluation of the company’s operating growth ability,profitability and risk control ability,and put forward suggestions for the company’s future development.A more complete and comprehensive comparison of the limitations of traditional financial statement analysis after accounting standards continue to be in line with international standards reflects the necessity of the asset-liability view and the timeliness and practicality of reflecting financial information to users of financial reports.Based on the concept of assets and liabilities and the concept of comprehensive income,on the basis of traditional financial statement analysis,in-depth discussion of project analysis and indicator analysis under the view of assets and liabilities,and explore the financial statement analysis path with more predictive and explanatory capabilities under the view of assets and liabilities.