本文選題：財(cái)務(wù)診斷 + 財(cái)務(wù)管理優(yōu)化　； 參考：《廣東工業(yè)大學(xué)》2017年碩士論文

【摘要】：財(cái)務(wù)診斷是準(zhǔn)確反映企業(yè)經(jīng)營(yíng)狀況和經(jīng)營(yíng)業(yè)績(jī)、發(fā)掘企業(yè)在經(jīng)營(yíng)管理方面存在問(wèn)題的分析方法,財(cái)務(wù)分析以財(cái)務(wù)管理優(yōu)化為最終目的,是企業(yè)進(jìn)行財(cái)務(wù)診斷工作的分析工具,是管理者進(jìn)行有效財(cái)務(wù)管理的基礎(chǔ)條件。目前,我國(guó)作為全球第三大醫(yī)藥市場(chǎng),醫(yī)藥行業(yè)已經(jīng)成為現(xiàn)代經(jīng)濟(jì)的重要組成部分,作為廣東省醫(yī)藥行業(yè)中發(fā)展較快的公司,ZS面臨公司研發(fā)投入與績(jī)效匹配率較低、外延性擴(kuò)張政策影響下償債能力較弱、成本費(fèi)用控制能力弱等問(wèn)題。因此本文以ZS公司為例,分析其經(jīng)營(yíng)中的優(yōu)勢(shì)與不足,并提出財(cái)務(wù)管理優(yōu)化建議。本文由七部分組成:第一部分為緒論,主要介紹研究背景及意義、國(guó)內(nèi)外研究現(xiàn)狀、研究?jī)?nèi)容及方法、研究思路;第二部分是相關(guān)概念及基本理論梳理;第三部分是ZS公司基本情況介紹;第四部分是對(duì)ZS公司進(jìn)行診斷分析。首先通過(guò)PEST、波特五力模型、SWOT分析從宏觀(guān)環(huán)境、行業(yè)現(xiàn)狀、企業(yè)自身優(yōu)劣三方面對(duì)企業(yè)進(jìn)行戰(zhàn)略診斷,其次從公司主要會(huì)計(jì)政策和估計(jì)的變動(dòng)進(jìn)行合理的會(huì)計(jì)診斷,再次立足償債能力、盈利能力、營(yíng)運(yùn)能力、現(xiàn)金流量狀況的橫縱向比較,發(fā)現(xiàn)其經(jīng)營(yíng)管理中的不足,最后運(yùn)用前景分析預(yù)測(cè)公司的發(fā)展趨勢(shì);第五部分是公司財(cái)務(wù)診斷的綜合評(píng)價(jià)、存在問(wèn)題及原因分析;第六部分財(cái)務(wù)管理優(yōu)化建議;第七部分是結(jié)論與展望。本文以ZS公司2011—2015年年報(bào)為基礎(chǔ),通過(guò)哈佛分析框架進(jìn)行財(cái)務(wù)診斷發(fā)現(xiàn)問(wèn)題,運(yùn)用杜邦分析法和連環(huán)替代法找出原因,診斷發(fā)現(xiàn)公司總體發(fā)展呈現(xiàn)積極進(jìn)取的態(tài)勢(shì),制定較為合理的財(cái)務(wù)發(fā)展戰(zhàn)略和管理制度,但個(gè)別指標(biāo)由于近年公司并購(gòu)、市場(chǎng)經(jīng)濟(jì)發(fā)展變緩等原因出現(xiàn)波動(dòng)或是不良的發(fā)展情況;存貨及應(yīng)收賬款周轉(zhuǎn)率較低;產(chǎn)品的開(kāi)發(fā)戰(zhàn)略執(zhí)行力差強(qiáng)人意,研發(fā)投入的轉(zhuǎn)化率并沒(méi)有大大提高公司的市場(chǎng)占有率;成本控制能力較弱;公司的并購(gòu)使得短期償債能力減弱,償債風(fēng)險(xiǎn)增加。這需要公司制定財(cái)務(wù)戰(zhàn)略?xún)?yōu)化設(shè)計(jì)、完善財(cái)務(wù)會(huì)計(jì)管理及披露、提升公司財(cái)務(wù)績(jī)效與運(yùn)營(yíng)效率、做好研發(fā)及內(nèi)外資源協(xié)同下的財(cái)務(wù)前景預(yù)測(cè),綜合四方面進(jìn)行考慮,層層給出具體意見(jiàn)。本文通過(guò)概括總結(jié)、得出啟示,找出ZS公司發(fā)展的方向,同時(shí)對(duì)其他醫(yī)藥企業(yè)的經(jīng)營(yíng)思路給予借鑒作用。
[Abstract]:Financial diagnosis is an analytical method to accurately reflect the operating status and performance of an enterprise, and to find out the problems existing in the management of an enterprise. The ultimate purpose of financial analysis is to optimize the financial management, which is an analytical tool for the financial diagnosis of an enterprise. Is the manager carries on the effective financial management the foundation condition. At present, as the third largest pharmaceutical market in the world, the pharmaceutical industry has become an important part of the modern economy. As a rapidly developing company in the pharmaceutical industry of Guangdong Province, ZS faces a low matching rate of R & D investment and performance. Under the influence of extraductive expansion policy, the ability to repay debt is weak, and the cost-cost control ability is weak. Therefore, this paper takes ZS Company as an example, analyzes its advantages and disadvantages, and puts forward some suggestions for optimizing financial management. This article consists of seven parts: the first part is the introduction, mainly introduces the research background and significance, the domestic and foreign research present situation, the research content and the method, the research thought, the second part is the related concept and the basic theory combing; The third part is the introduction of ZS Company, the fourth part is the diagnosis and analysis of ZS Company. First of all, through pest, Porter five-force model SWOT analysis from the macro environment, industry status, enterprise's own advantages and disadvantages of three aspects of strategic diagnosis, and then from the company's main accounting policies and estimates of changes in accounting diagnosis, Based on the horizontal and vertical comparison of solvency, profitability, operating capacity and cash flow, the paper finds out the shortcomings of its management, and forecasts the development trend of the company by using foreground analysis. The fifth part is the comprehensive evaluation of the company's financial diagnosis, the existing problems and cause analysis; the sixth part of the financial management optimization proposals; the seventh part is the conclusions and prospects. Based on the 2011-2015 annual report of ZS Company, this paper uses the Harvard Analysis Framework to diagnose and discover the financial problems, and finds out the reasons by using DuPont analysis and serial substitution method. The overall development of the company shows a positive and enterprising trend. To formulate a reasonable financial development strategy and management system, but individual indicators due to mergers and acquisitions in recent years, market economy development slowed down and other reasons such as fluctuations or bad development, inventory and accounts receivable turnover rate is low; The implementation of product development strategy is unsatisfactory, the conversion rate of R & D investment has not greatly increased the market share of the company; the cost control ability is weak; the merger and acquisition of the company makes the short-term solvency weakened and the debt repayment risk increased. This requires the company to formulate financial strategy optimization design, improve financial accounting management and disclosure, improve the financial performance and operational efficiency of the company, research and development and internal and external resources in coordination with the financial prospects forecast, comprehensive consideration of four aspects, Layer by layer gives concrete opinions. In this paper, the author summarizes the enlightenment, finds out the development direction of ZS company, and gives reference to the management of other pharmaceutical enterprises.
【學(xué)位授予單位】：廣東工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F406.7;F426.72

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