哈药集团等传统医药生产企业，是旧医疗体系的获益者。但在医药改革背景下，哈药集团销售额、利润率均受到影响。医药改革政策是我国重建医疗体系的纲领，医疗建设工作均围绕相关政策展开。在新医疗体系即将建成之际，哈药集团等传统医药企业仍未实现转型，经营前景不容乐观。哈药集团等大型医药企业，是我国医疗产业中坚力量，承担着药品供应、物资保障、科技研发的战略责任。帮助哈药集团等大型医药企业建立发展战略，对于当下的医疗产业具有重要意义。但我国学界多从营销、管理视角提出结论，忽视了上述企业不断恶化的财务状况，发展战略的实施条件无法得到检验。针对该问题，本文基于哈佛分析框架，在提出发展战略的同时，分析哈药集团的财务能力，以检验新战略的可行性。文章基于案例分析法，设哈药集团为研究对象，探究该企业在医药改革背景下的发展战略。研究中，首先通过事件分析法，对医药改革为哈药集团带来的冲击做出分析，之后遵循哈佛分析框架，再次利用SWOT分析得出哈药集团在新形势下的发展战略，同时利用会计分析、财务分析、情景分析判断哈药集团支撑发展战略的财务能力。归纳全文，可得出三点研究结论。一是医药改革政策对哈药集团带来挑战，二是投资医疗机器人可作为哈药集团发展战略，三是哈药集团具有投资医疗机器人的财务能力。在此基础上研究对应提出发展建议。首先是建立数字化管理体系；其次是多元化资金来源；再次是控制财务杠杆；然后是完善风险管理体系；最后是定期进行风险评估。

Harbin Pharmaceutical Group and other traditional pharmaceutical production enterprises are beneficiaries of the old medical system. However, under the background of pharmaceutical reform, the sales and profit margin of Harbin Pharmaceutical Group continued to decline. The medical reform policy is the program for the reconstruction of China‘s medical system, and the medical construction work is carried out around the relevant policies. When the new medical system is about to be completed, traditional pharmaceutical enterprises such as Harbin Pharmaceutical Group have not yet achieved transformation, and the business prospect is not optimistic. Harbin Pharmaceutical Group and other large pharmaceutical enterprises are the backbone of China‘s medical industry and bear the strategic responsibilities of drug supply, material support and scientific and technological research and development. Helping Harbin Pharmaceutical Group and other large pharmaceutical enterprises establish reform strategies is of great significance to the current medical industry. However, Chinese academic circles mostly put forward conclusions from the perspective of marketing and management, ignoring the deteriorating financial situation of the above enterprises, and the implementation conditions of the reform strategy can not be tested. To solve this problem, based on the Harvard analysis framework, this paper not only puts forward the reform strategy, but also analyzes the financial ability of Harbin Pharmaceutical Group, and has tested the feasibility of the new strategy.Based on the case analysis method, this paper sets Harbin Pharmaceutical Group as the research object to explore the developmental strategy of the enterprise under the background of pharmaceutical reform. In the research, firstly, the impact of pharmaceutical reform on Harbin Pharmaceutical Group is analyzed through the event analysis method. Then, following the Harvard analysis framework, the developmental strategy of Harbin Pharmaceutical Group under the new situation is obtained by SWOT analysis. At the same time, accounting analysis, financial analysis and situation analysis are used to judge the financial ability of Harbin Pharmaceutical Group to support the developmental strategy. After summarizing the full text, three research conclusions can be drawn. First, the pharmaceutical reform policy brings challenges to Harbin Pharmaceutical Group. Second, investing in medical robots can be used as the developmental strategy of Harbin Pharmaceutical Group. Third, Harbin Pharmaceutical Group has the financial ability to invest in medical robots. On this basis, research and put forward corresponding developmental suggestions. The first is to establish a digital management system. The second is to increase investment in research. The third is to control financial leverage.Then it is to diversify sources of funding.Finally, it is to improve the risk management system.