中文摘要：
中成药行业作为医药行业的支柱型产业,加上全民中药养生热度持续升高,中成药凭借其药性温和受到了广大消费者的青睐,中成药行业迎来了广阔的市场空间和发展机遇。而中成药企业的财务情况直接影响企业发展,中成药企业的财务问题直接影响企业在所处行业中地位,企业良好的财务状况能够提高企业的核心竞争力。财务分析的结果直接影响管理层对于战略制定以及未来发展方面的规划。哈佛分析框架有别于传统财务分析,哈佛分析框架是以战略层面为起点,分析企业内部优势与劣势,预测未来面临的挑战与威胁,为企业的发展提供科学预测。因此,哈佛分析框架的结果能够准确地帮助管理者了解企业实际财务情况,进而有效地实施解决问题方案。本文在结合中成药行业财务问题的相关研究背景以及综合分析国内外相关文献的基础上,以九芝堂股份有限公司为研究对象,采用文献研究法、比较分析法、因素分析法、案例分析法以及定性和定量分析方法对九芝堂财务情况进行系统分析。本文首先从企业现状、客户选择、业务范围、价值获取和战略控制等方面介绍九芝堂目前企业经营状况,并详细阐述哈佛分析框架的具体应用。然后,基于哈佛分析框架,从战略分析、会计分析、财务分析和前景分析四个方面,并运用比较分析法和因素分析法评价九芝堂的财务情况。最后,根据对九芝堂影响因素的系统分析,从战略和财务两方面提出建议。本文旨在结合九芝堂的实际情况进行研究探讨,进而促进九芝堂持续发展,提升九芝堂财务管理水平,同时为同类医药行业财务分析提供参考。
英文摘要：
As the pillar industry of the pharmaceutical industry,the Chinese patent medicine industry,coupled with the continuous increase in the health of the Chinese patent medicine,the Chinese patent medicine has been favored by consumers because of its mildness.The Chinese patent medicine industry has ushered in a broad market space and development opportunities.The financial situation of Chinese patent medicine enterprises directly affects the development of the enterprise.The financial problems of Chinese patent medicine enterprises directly affect the position of the enterprise in the industry where they are located.A good financial situation of the enterprise can improve the core competitiveness of the enterprise.The Harvard analysis framework is different from the traditional financial analysis.The Harvard analysis framework takes the strategic level as a starting point,analyzes the internal advantages and disadvantages of the enterprise,predicts the challenges and threats in the future,and provides scientific predictions for the development of the enterprise.Therefore,the results of the Harvard analysis framework can accurately help managers understand the actual financial situation of the enterprise,And then implement the solution to the problem effectively.Based on the relevant research background of the financial problems of the Chinese patent medicine industry and the comprehensive analysis of relevant literature at home and abroad,this thesis takes Jiu Zhi Tang Co.,Ltd.as the research object.Adopting literature research method,comparative analysis method,factor analysis method,case analysis method,qualitative method and quantitative analysis method to analyze the financial situation of Jiu Zhi Tang systematically.First,the thesis introduces the current business situation of Jiu Zhi Tang from the aspects of enterprise status,customer selection,business scope,value acquisition and strategic control,and elaborate on the specificapplication of Harvard analysis framework.Afterward,based on the Harvard analysis framework,from the four aspects of strategic analysis,accounting analysis,financial analysis and prospect analysis,and using comparative analysis and factor analysis to evaluate the financial situation of Jiu Zhi Tang.Finally,based on the systematic analysis of the influencing factors of Jiu Zhi Tang,suggestions are made from both strategic and financial aspects.The thesis aims to carry out research and discussion in conjunction with the actual situation of Jiu Zhi Tang,so as to promote the continuous development of Jiu Zhi Tang,improve the financial management level of Jiu Zhi Tang,and provide reference for financial analysis of similar pharmaceutical industries.
