Research On The Financial Analysis System Of LKPC Based On The Strategic Perspective

Along with the advance of deepen and all-round reform in our country, our enterprise are facing more and more pressure, in the background of the current economic environment,enterprises must adapt to the needs of the market and adapt to the challenges of the market,improve their comprehensive competitiveness constantly, then we must look at the future of the enterprise in the strategic point of view, and formulate a clear corporate strategy and implement it fully and effectively. This indicates that strategic management is more and more important for the survival and development of enterprises, at present, most enterprises have already pay attention to strategic management, but companies are often more concerned about how to generate strategies, and have not enough emphasis on the implementation of the strategy. If there is no effective implementation, even the perfect strategy can only become the speciosity castles in the air. Therefore, it is necessary to shift the focus of strategic management to strategic implementation, and find a practical strategy for enterprises. In the meantime, the development of enterprise financial analysis system is faced with reform, the traditional financial analysis system has been more and more inapplicability for the modern enterprise management, especially the strategic management. Therefore, it is necessary to combine strategic and financial analysis, and set up a financial analysis system based on strategic perspective.This paper is based on the above research background, through the theoretical research and literature review of strategic management and financial analysis system, sort out the relationship between financial analysis and strategic management, analyzed the basic principle and main research trends of financial analysis system, especially the research direction of financial analysis system from the perspective of strategy, it lays a theoretical foundation for the construction of financial analysis system based on strategic perspective.Starting from the current situation of the development of Lukang Pharmaceutical Co.,Ltd.(LKPC for short), depth analysis of its development strategy, the plight of the reasons is that the implementation of the strategy is not in place, found the reason of this adverse implementation is that its current financial analysis existing problems, and analyzed the causes of the problem. Thus propose that start with the problem solving of financial analysis of LKPC to solve its strategic management problem, combine strategic and financial analysis to build a financial analysis system based on strategic perspective for LKPC, and analyze the feasibility, necessity and significance of this combine. In the set up of financial analysis system for LKPC, through the decomposition of strategic objectives, set up financial analysis target according to the strategic target of decomposition, set up financial analysis index weight, so that building a financial analysis system based on strategic perspective for LKPC,and apply the system to financial analysis of LKPC to control and evaluate its strategy implementation, meanwhile contrast this new system with the traditional financial analysis system of LKPC, shows the advantages of the new system in the implementation of the strategy, make this new system become a powerful tool for strategic management of LKPC,,thereby make the strategic objectives of LKPC come true, help LKPC get out of the development dilemma and achieve sustainable development. It also provides guidance and reference for strategic management and financial analysis to similar enterprises. In order to make the constructed financial analysis system based on strategic perspective really landing,put forward safeguard measures of the new system which can make it continue to carry out effectively.