中小生物制藥企業(yè)可持續(xù)增長能力評價及財務(wù)策略
本文選題:中小生物制藥企業(yè) 切入點(diǎn):可持續(xù)增長能力 出處:《哈爾濱理工大學(xué)》2013年碩士論文
【摘要】:生物制藥是我國“十二五”期間重點(diǎn)培育和發(fā)展的戰(zhàn)略性新興產(chǎn)業(yè),生物制藥企業(yè)的可持續(xù)增長不僅影響企業(yè)的可持續(xù)發(fā)展和我國經(jīng)濟(jì)的持續(xù)增長,也關(guān)系到人民醫(yī)療保健水平的不斷提升。我國生物制藥企業(yè)以中小型企業(yè)為主,對該產(chǎn)業(yè)的發(fā)展起著重要的作用,而生物制藥產(chǎn)業(yè)是一個知識和技術(shù)密集型高科技產(chǎn)業(yè),具有高投入、高收益和高風(fēng)險的特性,因此,投資者、債權(quán)人以及企業(yè)管理者對中小生物制藥企業(yè)的可持續(xù)增長尤為關(guān)注,資金的優(yōu)化配置是生物制藥企業(yè)可持續(xù)增長能力提升的基礎(chǔ),因此,基于財務(wù)視角的生物制藥企業(yè)可持續(xù)增長能力的評價和策略是一個值得研究的問題。 本文在分析中小生物制藥企業(yè)可持續(xù)增長能力內(nèi)外部影響因素的基礎(chǔ)上,基于財務(wù)視角選取中小生物制藥企業(yè)可持續(xù)增長能力的評價指標(biāo),以中小板及創(chuàng)業(yè)板上市的62家中小生物制藥企業(yè)為樣本,并基于2011年的財務(wù)數(shù)據(jù),應(yīng)用因子分析的方法評價其可持續(xù)增長能力,并針對評價得出的中小生物制藥企業(yè)可持續(xù)增長能力的主要影響因素,提出相應(yīng)的財務(wù)策略。最后選取北京雙鷺?biāo)帢I(yè)公司分析其可持續(xù)增長能力,從可持續(xù)增長能力的主要影響因素出發(fā),給出提升其可持續(xù)增長能力的財務(wù)策略。本文基于財務(wù)視角評價中小生物制藥企業(yè)的可持續(xù)增長能力,有助于中小生物制藥企業(yè)合理利用財務(wù)資源,優(yōu)化資金配置,提高財務(wù)績效,規(guī)避財務(wù)風(fēng)險,促進(jìn)中小生物制藥企業(yè)可持續(xù)增長能力的提高。
[Abstract]:Biopharmaceutical industry is a strategic emerging industry which is cultivated and developed during the 12th Five-Year Plan. The sustainable growth of biopharmaceutical enterprises not only affects the sustainable development of enterprises and the sustained economic growth of our country. Biopharmaceutical enterprises in China are mainly small and medium-sized enterprises, which play an important role in the development of this industry, and the biopharmaceutical industry is a knowledge-intensive and technology-intensive high-tech industry. With high input, high returns and high risk, investors, creditors and business managers are particularly concerned about the sustainable growth of small and medium-sized biopharmaceutical enterprises, The optimal allocation of funds is the basis of improving the sustainable growth ability of biopharmaceutical enterprises. Therefore, the evaluation and strategy of sustainable growth ability of biopharmaceutical enterprises based on financial perspective is a problem worth studying. Based on the analysis of the internal and external factors affecting the sustainable growth ability of small and medium-sized biopharmaceutical enterprises, this paper selects the evaluation indexes of the sustainable growth ability of small and medium-sized biopharmaceutical enterprises from the perspective of finance. A sample of 62 small biopharmaceutical enterprises listed on the small and medium-sized board and the gem was used to evaluate their sustainable growth ability based on the financial data of 2011, and the factor analysis method was applied to evaluate the sustainable growth ability of the small and medium-sized biopharmaceutical enterprises. According to the main influencing factors of the sustainable growth ability of the small and medium-sized biopharmaceutical enterprises, the corresponding financial strategy is put forward. Finally, the Beijing Shuanglu Pharmaceutical Company is selected to analyze the sustainable growth ability of the small and medium-sized biopharmaceutical enterprises. Based on the main influencing factors of sustainable growth ability, this paper gives the financial strategy to improve its sustainable growth ability. This paper evaluates the sustainable growth ability of small and medium-sized biopharmaceutical enterprises based on the financial perspective. It is helpful for small and medium-sized biopharmaceutical enterprises to make rational use of financial resources, optimize the allocation of funds, improve financial performance, avoid financial risks, and promote the sustainable growth ability of small and medium-sized biopharmaceutical enterprises.
【學(xué)位授予單位】:哈爾濱理工大學(xué)
【學(xué)位級別】:碩士
【學(xué)位授予年份】:2013
【分類號】:F426.72
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