Author(s)

Xiaoting Xu

Corresponding Author

Xiaoting Xu

Abstract

Financial statement analysis helps investors to understand the financial situation of an enterprise and make decisions, but traditional financial statement analysis flows on the surface, neglecting the business environment. Taking the Tibetan pharmaceutical industry as an example, this paper analyzes the financial situation of Tibetan pharmaceutical industry from four levels: strategy, accounting, finance and development using the Harvard analytical framework.

Keywords

Harvard analytical framework, financial analysis, Tibetan pharmaceutical industry