本文關(guān)鍵詞： 模糊綜合評價法 制藥企業(yè) 財務(wù)風(fēng)險預(yù)警　出處：《南華大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：金融危機給制藥企業(yè)的經(jīng)營帶來極大的沖擊，經(jīng)營活動的高風(fēng)險性迫使制藥企業(yè)必須認識其所面臨的財務(wù)風(fēng)險。了解財務(wù)風(fēng)險的形成原因，探討財務(wù)風(fēng)險發(fā)生對制藥企業(yè)造成的不利結(jié)果，并在此基礎(chǔ)上積極主動的制定和實施最有效的財務(wù)風(fēng)險管理方法。財務(wù)風(fēng)險預(yù)警作為財務(wù)風(fēng)險的管理方法，其能及時有效地發(fā)現(xiàn)、防范和解決問題，避免財務(wù)風(fēng)險的發(fā)生。本文對以下三個方面進行了研究。（1）制藥企業(yè)財務(wù)風(fēng)險預(yù)警指標(biāo)的設(shè)計與篩選。探討制藥企業(yè)財務(wù)風(fēng)險的原因及特征，，并針對財務(wù)風(fēng)險形成的原因建立由財務(wù)指標(biāo)與非財務(wù)指標(biāo)組成的財務(wù)風(fēng)險預(yù)警指標(biāo)體系，并運用德爾斐法(Delphi)篩選制藥企業(yè)財務(wù)風(fēng)險預(yù)警指標(biāo)。（2）基于模糊綜合評價法的NY制藥企業(yè)財務(wù)風(fēng)險預(yù)警。運用層次分析法對篩選的指標(biāo)進行權(quán)重的賦值，采用模糊綜合評價的思想構(gòu)建模糊評價模型，并運用NY制藥企業(yè)2012的財務(wù)報表數(shù)據(jù)對NY制藥企業(yè)進行財務(wù)風(fēng)險預(yù)警研究。（3）NY制藥企業(yè)“中警”的原因及預(yù)警對策。分析NY制藥企業(yè)財務(wù)風(fēng)險“中警”的原因，提出化解NY制藥企業(yè)財務(wù)風(fēng)險的建議和對策。
[Abstract]:The financial crisis has brought great impact to the management of pharmaceutical enterprises. The high risk of management activities forces pharmaceutical enterprises to understand the financial risks they face and understand the reasons for the formation of financial risks. This paper probes into the adverse results of the occurrence of financial risk to pharmaceutical enterprises, and on the basis of this, actively formulates and implements the most effective financial risk management method. Financial risk early warning is the management method of financial risk. It can detect, prevent and solve problems in a timely and effective manner. To avoid the occurrence of financial risk. This paper studies the following three aspects: the design and screening of early warning index of financial risk in pharmaceutical enterprises, the reasons and characteristics of financial risk in pharmaceutical enterprises, Aiming at the causes of the formation of financial risk, the early warning index system of financial risk is established, which is composed of financial index and non-financial index. The financial risk early warning index of pharmaceutical enterprise is screened by Delphi) based on fuzzy comprehensive evaluation method, the financial risk early warning of NY pharmaceutical enterprise is obtained. The weight of the selected index is assigned by analytic hierarchy process (AHP). The fuzzy evaluation model is constructed by using the idea of fuzzy comprehensive evaluation. Using the data of financial statements of NY pharmaceutical enterprises in 2012, the causes and early warning countermeasures of financial risk early warning for NY pharmaceutical enterprises are studied, and the causes of financial risks in NY pharmaceutical enterprises are analyzed. Some suggestions and countermeasures are put forward to resolve the financial risk of NY pharmaceutical enterprises.
【學(xué)位授予單位】：南華大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F406.7;F426.72

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