本文選題：華北制藥　切入點(diǎn)：財(cái)務(wù)風(fēng)險(xiǎn)　出處：《黑龍江八一農(nóng)墾大學(xué)》2017年碩士論文

【摘要】：醫(yī)藥制造業(yè)是關(guān)系民生問題的重要行業(yè),隨著經(jīng)濟(jì)社會(huì)的進(jìn)步與發(fā)展,健康問題成為人們關(guān)注的焦點(diǎn),因此醫(yī)藥制造業(yè)的發(fā)展也更加受到國(guó)家和人民的關(guān)注。與發(fā)達(dá)國(guó)家相比,現(xiàn)階段我國(guó)醫(yī)藥制造企業(yè)普遍缺乏自主創(chuàng)新能力,多數(shù)企業(yè)生產(chǎn)的醫(yī)藥產(chǎn)品技術(shù)含量較低,缺乏具有自主知識(shí)產(chǎn)權(quán)的產(chǎn)品,加之我國(guó)醫(yī)藥市場(chǎng)競(jìng)爭(zhēng)愈發(fā)激烈,使我國(guó)醫(yī)藥制造企業(yè)出現(xiàn)財(cái)務(wù)風(fēng)險(xiǎn)在所難免。如何在企業(yè)出現(xiàn)財(cái)務(wù)風(fēng)險(xiǎn)時(shí)對(duì)其進(jìn)行有效控制,是我國(guó)醫(yī)藥制造企業(yè)現(xiàn)階段所面臨的主要問題之一。華北制藥股份有限公司,簡(jiǎn)稱華北制藥,是我國(guó)最大的制藥企業(yè)之一,以該公司作為研究對(duì)象,運(yùn)用文獻(xiàn)研究法、歸納分析法以及因子分析法,對(duì)其近五年的財(cái)務(wù)狀況,從籌資、投資、營(yíng)運(yùn)和分配四個(gè)方面進(jìn)行風(fēng)險(xiǎn)識(shí)別。選取2015年度我國(guó)142家醫(yī)藥制造業(yè)上市公司的財(cái)務(wù)指標(biāo)數(shù)據(jù)以及華北制藥自建廠以來各年的財(cái)務(wù)數(shù)據(jù)作為樣本,分別從橫向和縱向評(píng)價(jià)華北制藥的財(cái)務(wù)風(fēng)險(xiǎn)水平。通過研究得出,華北制藥近五年財(cái)務(wù)風(fēng)險(xiǎn)較大,償債能力和盈利能力均較弱,融資方式單一,負(fù)債規(guī)模相對(duì)較大,資本結(jié)構(gòu)不合理,投資決策缺乏科學(xué)性,存貨和應(yīng)收賬款管理不善,收益分配制度不合理。最后,從四個(gè)方面為華北制藥提出相對(duì)合理的財(cái)務(wù)風(fēng)險(xiǎn)控制對(duì)策,包括發(fā)展多元融資方式,控制負(fù)債規(guī)模;加強(qiáng)投資風(fēng)險(xiǎn)管理,增加創(chuàng)新項(xiàng)目投資;加強(qiáng)對(duì)應(yīng)收賬款和存貨的管理,健全內(nèi)控機(jī)制;改進(jìn)收益分配制度。以期為華北制藥控制財(cái)務(wù)風(fēng)險(xiǎn)提供合理化建議,同時(shí)為其他醫(yī)藥制造企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)的控制提供參考和借鑒。
[Abstract]:Pharmaceutical manufacturing industry is an important industry related to people's livelihood. With the progress and development of economy and society, health problems have become the focus of people's attention. Therefore, the development of pharmaceutical manufacturing industry is paid more attention by the country and the people. Compared with the developed countries, At present, the pharmaceutical manufacturing enterprises in our country generally lack the ability of independent innovation, the technology content of the pharmaceutical products produced by most enterprises is relatively low, and the products with independent intellectual property rights are lacking. In addition, the competition in the pharmaceutical market of our country is becoming more and more fierce. It is hard to avoid the emergence of financial risks in pharmaceutical manufacturing enterprises in China. How to effectively control the financial risks when they occur is one of the main problems faced by pharmaceutical manufacturing enterprises in China at the present stage. Huabei Pharmaceutical is one of the largest pharmaceutical enterprises in China. Taking this company as the research object, using literature research method, inductive analysis method and factor analysis method, to its financial situation in the past five years, from financing, investment, Selecting the financial index data of 142 listed pharmaceutical manufacturing companies in China in 2015 and the financial data of Huabei Pharmaceutical Company since the establishment of the factory as a sample. The financial risk level of Huabei Pharmaceutical Company has been evaluated horizontally and vertically. The results show that North China Pharmaceutical Company has a higher financial risk in the past five years, weak solvency and profitability, a single way of financing, and a relatively large scale of liabilities. The capital structure is unreasonable, the investment decision is not scientific, the inventory and accounts receivable are not well managed, and the income distribution system is unreasonable. Finally, the relative reasonable financial risk control countermeasures are put forward for North China Pharmaceutical Company from four aspects. It includes developing multiple financing methods, controlling debt scale, strengthening investment risk management, increasing investment in innovative projects, strengthening the management of accounts receivable and inventory and perfecting internal control mechanism. In order to provide reasonable advice for North China Pharmaceutical Company to control financial risk and to provide reference for other pharmaceutical manufacturing enterprises to control financial risk.
【學(xué)位授予單位】：黑龍江八一農(nóng)墾大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.72;F406.72

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