【摘要】：近幾年,國家不斷出臺醫(yī)藥政策,一方面是對企業(yè)硬件設(shè)備的要求增加;另一方面對藥品的價格實施管控,加之行業(yè)內(nèi)中藥占據(jù)份額較小,原材料和原料藥的價格持續(xù)走高等等,給中藥制造企業(yè)帶來了不小的經(jīng)營風險和財務(wù)壓力。如何能夠順利度過行業(yè)改革帶來的危機成了行業(yè)內(nèi)每家企業(yè)最關(guān)心的事情。云南白藥自1993年上市以來一直擁有良好的業(yè)界口碑,企業(yè)整體的運營情況也較為穩(wěn)定,始終在行業(yè)內(nèi)保持領(lǐng)先地位。那么這家中藥行業(yè)中的代表企業(yè),在這場危機中有如何的表現(xiàn),又是否能繼續(xù)保持領(lǐng)先的狀態(tài)。哈佛分析框架作為財務(wù)報表分析眾多體系中的一種,發(fā)展至今已經(jīng)較為成熟且能被大部分人認可的一種較為全面的財務(wù)分析體系。它著眼于從戰(zhàn)略、會計、財務(wù)和前景四個方面對企業(yè)整體的財務(wù)水平進行一個全局的分析與評價。將公司的財務(wù)狀況與所采用的經(jīng)營戰(zhàn)略相關(guān)聯(lián),使之對其整體的財務(wù)評價更貼合實際。因此本文運用這一方法對我國老字號中藥制造企業(yè)——云南白藥的財務(wù)進行分析,了解2011-2015年中這家企業(yè)整體的經(jīng)營情況和財務(wù)狀況,以解決上文提及的疑問并為預(yù)測企業(yè)未來發(fā)展趨勢和提出合理改進建議奠定基礎(chǔ)。本文借鑒國內(nèi)外相關(guān)研究成果,結(jié)合當前國內(nèi)中藥制造行業(yè)的特點及現(xiàn)狀,以哈佛分析框架為基礎(chǔ),采用案例分析法,選取云南白藥集團年報中的財務(wù)數(shù)據(jù)和行業(yè)數(shù)據(jù)加以整理,從戰(zhàn)略、會計、財務(wù)、前景四個層次和角度對公司進行分析。最后,對公司整體的財務(wù)狀況進行評價,對存在缺陷不足的地方提出個人的建議,對優(yōu)勢總結(jié)歸納,為同行業(yè)其他企業(yè)的借鑒學習提供參考。
[Abstract]:In recent years, the state has continuously introduced medical policies. On the one hand, the demand for hardware equipment of enterprises is increased; on the other hand, the price of drugs is controlled, and the share of traditional Chinese medicine in the industry is relatively small. The prices of raw materials and raw materials continue to rise, which brings not small business risk and financial pressure to traditional Chinese medicine manufacturing enterprises. How to survive the crisis brought about by industry reform has become the most concerned by every enterprise in the industry. Yunnan Baiyao has had a good reputation in the industry since its listing in 1993, and the overall operation of Yunnan Baiyao has been relatively stable, and it has always maintained a leading position in the industry. Well, this representative enterprise in the traditional Chinese medicine industry, how did it perform in this crisis, and whether it can continue to maintain the leading state? As one of the many financial statement analysis systems, Harvard Analysis Framework has developed into a more comprehensive financial analysis system, which can be recognized by most people. It focuses on an overall analysis and evaluation of the overall financial level of an enterprise from four aspects: strategy, accounting, finance and prospects. The financial position of the company is associated with the business strategy adopted to make its overall financial evaluation more realistic. Therefore, this paper uses this method to analyze the finance of Yunnan Baiyao, a famous Chinese medicine manufacturer in China, to understand the overall operating situation and financial situation of this enterprise in 2011-2015. To resolve the above mentioned questions and lay the foundation for forecasting the future development trend of the enterprise and making reasonable suggestions for improvement. This paper draws lessons from the domestic and foreign related research results, combines the current domestic traditional Chinese medicine manufacturing industry characteristic and the present situation, takes the Harvard analysis frame as the foundation, uses the case analysis method, This paper selects the financial data and industry data of Yunnan Baiyao Group to analyze the company from four levels and perspectives: strategy, accounting, finance and prospect. Finally, the financial situation of the company as a whole is evaluated, personal suggestions are put forward for the deficiencies, and the advantages are summarized, which provides reference for other enterprises in the same industry.
【學位授予單位】：西南交通大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.72;F406.7

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