Research On Financial Problems Of LEPU MEDICAL Company Based On Harvard Analysis Framework

With the increasing awareness of people's health,the medical and health industry has gradually become the focus of the development of the world.Since the promotion of the “New Healthcare Reform” in 2009,China has begun to support the development of the medical and health industry.The national “13th Five-Year Plan” and the “Healthy China 2030” strategy also continue to support the medical and health industry and continue to push the entire medical and health industry into a rapid development stage.Lepu Medical Technology(Beijing)Co.,Ltd.is a leading enterprise in the field of high-end medical devices in China and a hotspot for the development of China's medical and health industry.This paper uses the Harvard analysis framework as a tool,using literature comprehensive analysis method,trend analysis method,qualitative analysis and quantitative analysis combined with other research methods to carry out related research and analysis on Lepu Medical.This paper first uses the Harvard analysis framework to start an analysis and research of Lepu Medical from the dimensions of strategy,accounting,finance,prospects.In terms of strategy,first use PEST analysis method and Porter's five-force model to analyze the macro environment and industrial environment of Lepu Medical,and then use SWOT analysis matrix to analyze and summarize the company's strategy.In accounting,first analyze the company's assets,liabilities structure and profit quality,and then analyze its key accounting items.In terms of finance,analyze and evaluate the solvency,operational capability,profitability and growth ability of Lepu Medical.In terms of prospects,we first conduct qualitative analysis on the medical device industry and Lepu Medical itself,and then quantitatively analyze and predict the company's financial risks.Through analysis,it can be seen that although the current benefits are good,Lepu Medical still has a certain gap with the leading enterprises in the medical device industry.The company has problems of increased risk of mergers and acquisitions,low efficiency of comprehensive utilization of assets,and uneven development of the four business segments.The main reason is that its merger and acquisition preparation is not deep,the operational asset management ability is weak,and the business resources are not well-developed.The company should adopt a clear development strategy,improve operating capacity,optimize the allocation of resources,so as to keep the follow-up Lepu Medical good development.This paper uses the Harvard analysis framework to analyze the financial problems of Lepu Medical,which has reference and reference significance for promoting the development of medical device industry.