M醫(yī)藥公司財務分析及管理優(yōu)化研究
發(fā)布時間：2018-07-23 11:15
【摘要】：近年來,隨著我國經濟的快速發(fā)展,醫(yī)藥行業(yè)已成為國民經濟的支柱產業(yè),關系著廣大人民群眾的生活質量、社會穩(wěn)定及經濟的健康發(fā)展。但是我國醫(yī)藥行業(yè)目前整體科研能力不強、創(chuàng)新能力不足,整個行業(yè)的發(fā)展充滿了機遇與挑戰(zhàn),其健康發(fā)展問題成為理論和實務界研究的熱點。M醫(yī)藥公司作為我國醫(yī)藥行業(yè)的典型代表企業(yè),也面臨著發(fā)展機遇與挑戰(zhàn)。醫(yī)藥企業(yè)管理者急需對醫(yī)藥制造行業(yè)財務狀況進行分析和優(yōu)化,理清醫(yī)藥制造業(yè)發(fā)展趨勢,明確醫(yī)藥制造行業(yè)的優(yōu)勢與劣勢,判斷未來發(fā)展方向的關鍵環(huán)節(jié),對財務分析工作提出了更高的要求。財務分析是企業(yè)財務管理的重要組成,以會計信息及其他數(shù)據(jù)為依據(jù),對企業(yè)整體狀況進行診斷與評價,旨在了解過去、評價現(xiàn)狀及預測未來。然而,傳統(tǒng)的醫(yī)藥企業(yè)財務分析僅限于財務數(shù)據(jù)的靜態(tài)分析,未能全面揭示企業(yè)的經營業(yè)績和管理狀況。因此,有必要對現(xiàn)行財務分析體系的局限性及原因進行分析,優(yōu)化醫(yī)藥財務分析體系。在此背景下,現(xiàn)行財務分析存在哪些問題呢?如何改進現(xiàn)有財務分析體系以便適應現(xiàn)代企業(yè)財務管理的要求?如何繼續(xù)保持醫(yī)藥制造企業(yè)的發(fā)展趨勢,推進我國醫(yī)藥制造業(yè)的進一步發(fā)展,這些問題一直困擾著企業(yè)管理者和理論研究者。本文遵循提出問題、分析問題、解決問題的研究思路,以M醫(yī)藥公司為研究對象,擬運用優(yōu)化后的財務分析體系對其進行具體案例分析。本文第一部分提出研究的問題,研究背景及意義、研究方法和思路;第二部分對相關概念進行界定及介紹財務分析的基本理論;第三部分分析現(xiàn)行財務分析體系的局限性及原因,點明優(yōu)化醫(yī)藥制造業(yè)財務分析的必要性,并提出優(yōu)化醫(yī)藥企業(yè)財務分析的思路;第四部分選取醫(yī)藥制造業(yè)的代表企業(yè)——M醫(yī)藥公司為研究對象,論述財務分析的優(yōu)化路徑;第五部分對財務分析優(yōu)化效果進行檢驗,并提出改進建議。最后得出本文的研究結論,梳理出可以優(yōu)化醫(yī)藥企業(yè)財務分析的對策,以期為M醫(yī)藥公司管理層在未來戰(zhàn)略方向上提供決策支持和利益相關者提供決策依據(jù),并為醫(yī)藥制造類企業(yè)的財務分析在改善和加強方面提供參考。
[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.
【學位授予單位】：廣東工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.72;F406.7
本文編號：2139230
[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.
【學位授予單位】：廣東工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.72;F406.7
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