本文選題：華北制藥　切入點：財務(wù)風險　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)濟社會的進步與發(fā)展,健康問題成為人們關(guān)注的焦點,因此醫(yī)藥制造業(yè)的發(fā)展也更加受到國家和人民的關(guān)注。與發(fā)達國家相比,現(xiàn)階段我國醫(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,缺乏具有自主知識產(chǎn)權(quán)的產(chǎn)品,加之我國醫(yī)藥市場競爭愈發(fā)激烈,使我國醫(yī)藥制造企業(yè)出現(xiàn)財務(wù)風險在所難免。如何在企業(yè)出現(xiàn)財務(wù)風險時對其進行有效控制,是我國醫(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,簡稱華北制藥,是我國最大的制藥企業(yè)之一,以該公司作為研究對象,運用文獻研究法、歸納分析法以及因子分析法,對其近五年的財務(wù)狀況,從籌資、投資、營運和分配四個方面進行風險識別。選取2015年度我國142家醫(yī)藥制造業(yè)上市公司的財務(wù)指標數(shù)據(jù)以及華北制藥自建廠以來各年的財務(wù)數(shù)據(jù)作為樣本,分別從橫向和縱向評價華北制藥的財務(wù)風險水平。通過研究得出,華北制藥近五年財務(wù)風險較大,償債能力和盈利能力均較弱,融資方式單一,負債規(guī)模相對較大,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,從四個方面為華北制藥提出相對合理的財務(wù)風險控制對策,包括發(fā)展多元融資方式,控制負債規(guī)模;加強投資風險管理,增加創(chuàng)新項目投資;加強對應(yīng)收賬款和存貨的管理,健全內(nèi)控機制;改進收益分配制度。以期為華北制藥控制財務(wù)風險提供合理化建議,同時為其他醫(yī)藥制造企業(yè)財務(wù)風險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)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.72;F406.72

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