摘要
近年来,随着国家对于中医药现代化、产业化发展的大力支持,中医药制造行业迅速发展。F公司作为“中华老字号”企业,其发展状况备受关注。文章基于哈佛分析框架,从战略分析、会计分析、财务分析以及前景分析四个方面入手,对F公司2017—2021年财务报表进行分析,并针对F公司发展的不足之处提出相应的建议。
In recent years,with the country's strong support for the modernization and industrialization of traditional Chinese medicine,the manufacturing industry of traditional Chinese medicine has developed rapidly.As a"Chinese Old Brand"enterprise,the development situation of F Company has attracted much attention.Based on the Harvard analysis framework,this paper analyzes the financial statements of F Compa-ny from 2017 to 2021 from four aspects,including strategic analysis,accounting analysis,financial analysis and prospect analysis,and puts forward corresponding suggestions for the shortcomings of F Company's development.
作者
吴亚强
WU Yaqiang(School of Accounting,Lanzhou University of Finance and Economics,Lanzhou 730000,China)
出处
《商业观察》
2023年第20期66-69,共4页
BUSINESS OBSERVATION
关键词
哈佛分析框架
F公司
利润质量
现金流量
Harvard analysis framework
F Company
profit quality
cash flow
