云南白药财务分析

Financial Analysis of Yunnan Baiyao

摘要: 本文通过哈佛框架对云南白药进行财务分析，通过分析其战略、会计、财务和前景，旨在构建一个全面科学的分析框架，在此基础上，发现云南白药存在应收账款风险大，成长能力疲软和股利分配过高等问题，之后结合公司实际和对手情况，提出具有可实施性和针对性的建议措施，以期解决公司问题，实现企业长期可持续发展。

Abstract: This paper analyzes Yunnan Baiyao’s financial affairs through Harvard framework, analyzes its strategy, accounting, finance and prospect, aims to construct a comprehensive scientific analysis framework, on this basis, finds that Yunnan Baiyao has problems such as high risk of accounts receivable, weak growth ability and excessive dividend distribution, and then puts forward feasible and targeted suggestions and measures in combination with the actual situation of the company and its opponents, so as to solve the company’s problems and realize the long-term sustainable development of the enterprise.