| Rubber is an important strategic resource of our country, and it is also widely applied in the first industry, the second industry and the third industry. Since 2014, China is facing a sharp decline in the performance of natural rubber enterprises and a comprehensive loss situation. China’s rubber enterprises need to face increasingly prominent problems, such as high production costs, low market price, market demand imbalance, production capacity and so on.The development situation of enterprises is greatly influenced by the strategic layout in this context. The correct strategic layout can effectively improve the internal management and external business conditions, and maintain a sustainable situation. And the financial management of plastic enterprises is an important focus of the strategic layout of the plastic enterprises. Therefore,the research on the financial management of rubber enterprises is very necessary in the severe market place.As the representative rubber enterprises of Hainan natural rubber industry group,it has great prospect of development and deployment,which can be used for reference.This paper focuses on the selection of Hainan Natural Rubber Industry Group Co., Ltd. (hereinafter referred to as the "sea of plastic industry group")..Use the Harvard Analysis Framework "(hereinafter referred to as the" Harvard framework") 2011-2014 assets, liabilities, profits and cash flow of all kinds of reports data for in-depth analysis. We can sort out the analysis of the traditional financial statement analysis method and Harvard framework through the literature research, the idea of many scholars, strategic management,and financial analysis framework and the Harvard Analysis Framework "concept.The basic situation of the economic environment of marine gum industry group is introduced.The research method of "Harvard frame" is cited, and the situation is studied from four directions of "strategy", "accounting", "finance" and "prospect".The passage aim at identifying the advantages and existing problems of enterprises, and giving some suggestions and Countermeasures for the future development of enterprises in the scientific prediction.First from the strategic point of view, the application of life cycle theory and the five kinds of competitiveness of the industry, the analysis found that the main factors of the strategic structure of enterprises are politics, law, economy, technology environment, social culture, etc.. Secondly, the history of financial accounting information, analysis of the group’s biological assets, inventory data. Then apply the financial ratio analysis of Hainan natural rubber industry group’s solvency, operating capacity, profitability. Then combined with literature review at home and abroad, from the perspective of the analysis of the rubber industry market and the future of the risk, to provide important information for the strategic prospect of natural rubber enterprises.Finally the passage summed up the overall development of China’s rubber industry belongs to the decline in loss making state, Hainan rubber industry group in 2014 is loss of status, but in the whole of China rubber industry belongs to the middling level, in the growth stage. In the government introduced the relevant policies to rescue the market under the influence of external factors, the company has a good team of cooperation, research team, so the space of the development of the marine industry group. Although there is no return on investment in the short term, but the long-term benefits are considerable. This paper suggests that enterprises should take the following measures such as reducing the proportion of external debt and strengthening the internal management of enterprises, promoting the cooperation consciousness of the plastic farmers and making the plan. The ways of strictly controlling the cost and duration should be accounts receivable collection period, and making efforts to reduce the opportunity cost of profit efficiency, which can effectively promote the active adhesive enterprises operating activities and improve the rubber enterprise development competitiveness and enhance the glue enterprises development strategy and development prospect of deployment. |
