| As a "life industry",the pharmaceutical industry is also concerned by all sectors of society.The introduction of various medical reform policies,on the one hand,reflects the government’s concern for the people’s livelihood to give a high degree of attention,on the other hand,reflects that China has made higher requirements in the field of medicine.North China Pharmaceutical Group,as a leading enterprise in the pharmaceutical industry at home and abroad,has a history of nearly 70 years.It plays an important role in the pharmaceutical industry in China.In this paper,Shijiazhuang’s local enterprise-North China Pharmaceutical Co.,Ltd.as a case,through the development of internal and external factors,the development process and restructuring and upgrading of a comprehensive and systematic analysis and research,in view of its current operating conditions,found that there are difficulties in the recovery of accounts receivable,enterprise debt and other issues.In view of these problems,this paper puts forward some feasible suggestions,such as establishing a comprehensive budget mechanism,to promote the operation and development of enterprises,and to provide reference for accounting information users to evaluate the investment value of the company.This paper analyzes the internal and external factors,the development process and the reorganization and upgrading of North China Pharmaceutical.Through the study of the financial statements of enterprises and the analysis of the data model software mintab,the financial statement system is improved and the financial analysis framework is further improved.Based on the annual financial report of North China Pharmaceutical Company Limited from 2006 to 2017 and the regression degree and goodness-of-fit diagram established by the data model software mintab,this paper analyzes the five-year solvency,operating ability and profitability of the enterprise.According to the current operating situation of the enterprise,it is found that there are difficulties in recovering the accounts receivable and the enterprise is liable.In view of these problems,this paper puts forward some feasible suggestions,such as establishing a comprehensive budget mechanism,to promote the operation and development of enterprises,and to provide a reference for accounting information users to evaluate the investment value of the company.The innovation of this paper is to combine the Harvard analysis framework with the data model,based on the Harvard analysis framework,integrate the goodness-of-fit diagram and regression analysis diagram into the data model,and present them in a more intuitive and easy-to-understand way.Through the analysis of the data model,the correlation of some data in the company’s financial statements is illustrated.The data model also shows that the data of daily concern may not be the main cause of a certain phenomenon,and through this data analysis gives the corresponding views and suggestions. |
