Journal of Modern Business Administration

The usefulness of decision-making is the premise of the existence of accounting. With the deepening of todays globalization process, my countrys capital market is also constantly improving and developing. In order to cope with the constant changes in the market environment, the analysis of financial statements should also continuously meet the requirements of the usefulness of accounting decision-making, and should not only stay at the level of traditional financial statement analysis. As an analytical tool rising to a strategic level, the Harvard analytical framework can well take into account the impact of environmental changes on company operations and decision-making. The article takes the four-year annual report of H Pharmaceutical Company as an example, adopts the Harvard analysis structure, makes a comprehensive evaluation of the advantages and disadvantages faced by H Pharmaceutical Company, and proposes corresponding countermeasures.

H medicine; Harvard Framework; Financial Analysis