【摘要】：近年來(lái),隨著我國(guó)經(jīng)濟(jì)的快速發(fā)展,醫(yī)藥行業(yè)已成為國(guó)民經(jīng)濟(jì)的支柱產(chǎn)業(yè),關(guān)系著廣大人民群眾的生活質(zhì)量、社會(huì)穩(wěn)定及經(jīng)濟(jì)的健康發(fā)展。但是我國(guó)醫(yī)藥行業(yè)目前整體科研能力不強(qiáng)、創(chuàng)新能力不足,整個(gè)行業(yè)的發(fā)展充滿了機(jī)遇與挑戰(zhàn),其健康發(fā)展問(wèn)題成為理論和實(shí)務(wù)界研究的熱點(diǎn)。M醫(yī)藥公司作為我國(guó)醫(yī)藥行業(yè)的典型代表企業(yè),也面臨著發(fā)展機(jī)遇與挑戰(zhàn)。醫(yī)藥企業(yè)管理者急需對(duì)醫(yī)藥制造行業(yè)財(cái)務(wù)狀況進(jìn)行分析和優(yōu)化,理清醫(yī)藥制造業(yè)發(fā)展趨勢(shì),明確醫(yī)藥制造行業(yè)的優(yōu)勢(shì)與劣勢(shì),判斷未來(lái)發(fā)展方向的關(guān)鍵環(huán)節(jié),對(duì)財(cái)務(wù)分析工作提出了更高的要求。財(cái)務(wù)分析是企業(yè)財(cái)務(wù)管理的重要組成,以會(huì)計(jì)信息及其他數(shù)據(jù)為依據(jù),對(duì)企業(yè)整體狀況進(jìn)行診斷與評(píng)價(jià),旨在了解過(guò)去、評(píng)價(jià)現(xiàn)狀及預(yù)測(cè)未來(lái)。然而,傳統(tǒng)的醫(yī)藥企業(yè)財(cái)務(wù)分析僅限于財(cái)務(wù)數(shù)據(jù)的靜態(tài)分析,未能全面揭示企業(yè)的經(jīng)營(yíng)業(yè)績(jī)和管理狀況。因此,有必要對(duì)現(xiàn)行財(cái)務(wù)分析體系的局限性及原因進(jìn)行分析,優(yōu)化醫(yī)藥財(cái)務(wù)分析體系。在此背景下,現(xiàn)行財(cái)務(wù)分析存在哪些問(wèn)題呢?如何改進(jìn)現(xiàn)有財(cái)務(wù)分析體系以便適應(yīng)現(xiàn)代企業(yè)財(cái)務(wù)管理的要求?如何繼續(xù)保持醫(yī)藥制造企業(yè)的發(fā)展趨勢(shì),推進(jìn)我國(guó)醫(yī)藥制造業(yè)的進(jìn)一步發(fā)展,這些問(wèn)題一直困擾著企業(yè)管理者和理論研究者。本文遵循提出問(wèn)題、分析問(wèn)題、解決問(wèn)題的研究思路,以M醫(yī)藥公司為研究對(duì)象,擬運(yùn)用優(yōu)化后的財(cái)務(wù)分析體系對(duì)其進(jìn)行具體案例分析。本文第一部分提出研究的問(wèn)題,研究背景及意義、研究方法和思路;第二部分對(duì)相關(guān)概念進(jìn)行界定及介紹財(cái)務(wù)分析的基本理論;第三部分分析現(xiàn)行財(cái)務(wù)分析體系的局限性及原因,點(diǎn)明優(yōu)化醫(yī)藥制造業(yè)財(cái)務(wù)分析的必要性,并提出優(yōu)化醫(yī)藥企業(yè)財(cái)務(wù)分析的思路;第四部分選取醫(yī)藥制造業(yè)的代表企業(yè)——M醫(yī)藥公司為研究對(duì)象,論述財(cái)務(wù)分析的優(yōu)化路徑;第五部分對(duì)財(cái)務(wù)分析優(yōu)化效果進(jìn)行檢驗(yàn),并提出改進(jìn)建議。最后得出本文的研究結(jié)論,梳理出可以優(yōu)化醫(yī)藥企業(yè)財(cái)務(wù)分析的對(duì)策,以期為M醫(yī)藥公司管理層在未來(lái)戰(zhàn)略方向上提供決策支持和利益相關(guān)者提供決策依據(jù),并為醫(yī)藥制造類企業(yè)的財(cái)務(wù)分析在改善和加強(qiáng)方面提供參考。
[Abstract]:In recent years, with the rapid development of China's economy, the pharmaceutical industry has become the pillar industry of the national economy, which is related to the quality of life of the broad masses of the people, social stability and healthy economic development. However, at present, the overall scientific research capacity and innovation ability of the pharmaceutical industry in China are not strong, and the development of the whole industry is full of opportunities and challenges. As a typical representative enterprise of pharmaceutical industry in China, M Pharmaceutical Company is faced with opportunities and challenges for its healthy development. The managers of pharmaceutical enterprises urgently need to analyze and optimize the financial situation of the pharmaceutical manufacturing industry, clarify the development trend of the pharmaceutical manufacturing industry, clarify the advantages and disadvantages of the pharmaceutical manufacturing industry, and judge the key links of the future development direction. Put forward higher request to financial analysis work. Financial analysis is an important component of enterprise financial management, based on accounting information and other data, the overall situation of the enterprise is diagnosed and evaluated in order to understand the past, evaluate the present situation and predict the future. However, the traditional financial analysis of pharmaceutical enterprises is limited to the static analysis of financial data, and fails to fully reveal the business performance and management status of the enterprises. Therefore, it is necessary to analyze the limitations and causes of the current financial analysis system and optimize the medical financial analysis system. In this context, what are the problems in the current financial analysis? How to improve the existing financial analysis system to meet the requirements of modern enterprise financial management? How to continue to maintain the development trend of pharmaceutical manufacturing enterprises and promote the further development of pharmaceutical manufacturing industry in China, these problems have been puzzling enterprise managers and theoretical researchers. This paper follows the research ideas of putting forward problems, analyzing problems and solving problems. Taking M Pharmaceutical Company as the research object, this paper intends to use the optimized financial analysis system to carry on the concrete case analysis to it. The first part of this paper puts forward the research questions, the research background and the significance, the research method and the train of thought, the second part carries on the definition to the related concept and introduces the basic theory of the financial analysis; The third part analyzes the limitations and reasons of the current financial analysis system, points out the necessity of optimizing the financial analysis of pharmaceutical manufacturing industry, and puts forward the idea of optimizing the financial analysis of pharmaceutical enterprises. In the fourth part, M pharmaceutical company is chosen as the object of study, and the optimization path of financial analysis is discussed. The fifth part tests the optimization effect of financial analysis and puts forward some suggestions for improvement. Finally, the conclusion of this paper is drawn, and the countermeasures that can optimize the financial analysis of pharmaceutical enterprises can be sorted out, in order to provide the decision support for the management of M Pharmaceutical Company in the future strategic direction and the decision basis for the stakeholders. It also provides reference for the financial analysis of pharmaceutical manufacturing enterprises in improving and strengthening.
【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
【分類號(hào)】：F426.72;F406.7

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本文編號(hào)：2139230