基于哈佛分析框架下甘肃敦煌种业财务分析
Financial Analysis of Gansu Dunhuang Seed Industry Based on Harvard Analytical Framework

农业现代化，种子是基础，必须把民族种业搞上去，把种源安全提升到关系国家安全的战略高度。种子企业提升综合生产能力，优化生产结构布局，提高单产和品质，对其发展至关重要。文章对甘肃省敦煌种业集团股份有限公司2017~2021年财务报表及其他企业信息进行分析，基于哈佛分析框架，分析公司的经营现状和发展困境，帮助管理者制定更具有前瞻性的发展目标，以期为种子行业日后发展提出可行性建议。
In agricultural modernization, seeds are the foundation, and we must develop the national seed industry and raise the safety of seed sources to a strategic height related to national security. It is important for seed enterprises to improve their comprehensive production capacity, optimize the layout of production structure, and improve yield and quality. This paper analyzes the 2017~2021 financial statements and other corporate information of Gansu Dunhuang Seed Industry Group Co., Ltd., analyzes the company’s operating status and development difficulties based on the Harvard analytical framework, and helps managers formulate more forward-looking development goals, in order to put forward feasible suggestions for the future development of the seed industry.