本文選題：生物制藥企業(yè)　切入點(diǎn)：財(cái)務(wù)風(fēng)險(xiǎn)　出處：《山東財(cái)經(jīng)大學(xué)》2013年碩士論文

【摘要】：2013年，國務(wù)院最新下發(fā)了《生物產(chǎn)業(yè)發(fā)展規(guī)劃》，里面指出到2020年要把生物產(chǎn)業(yè)發(fā)展成為國民經(jīng)濟(jì)支柱產(chǎn)業(yè)，這意味著生物制藥行業(yè)迎來了其發(fā)展的黃金時(shí)代。但生物制藥行業(yè)作為新型的朝陽產(chǎn)業(yè)，具有技術(shù)含量高、多學(xué)科綜合等特點(diǎn)，生物醫(yī)藥產(chǎn)品在研發(fā)、生產(chǎn)、銷售的過程中，面臨著各種復(fù)雜的風(fēng)險(xiǎn)，其中以財(cái)務(wù)風(fēng)險(xiǎn)的危害最大，如果不及時(shí)加以防范，很可能引發(fā)其他方面的風(fēng)險(xiǎn)導(dǎo)致企業(yè)出現(xiàn)危機(jī)，甚至破產(chǎn)。我國生物制藥企業(yè)主要存在財(cái)務(wù)風(fēng)險(xiǎn)危機(jī)意識(shí)淡薄、監(jiān)測(cè)和防控風(fēng)險(xiǎn)能力較弱等問題，增強(qiáng)應(yīng)對(duì)財(cái)務(wù)風(fēng)險(xiǎn)惡化的能力就成為生物制藥企業(yè)獲取長足發(fā)展必須解決的問題。因此，深入分析生物制藥企業(yè)可能存在的財(cái)務(wù)風(fēng)險(xiǎn)，找出風(fēng)險(xiǎn)產(chǎn)生的原因和特征，構(gòu)建適合的預(yù)警模型，對(duì)提高其應(yīng)對(duì)風(fēng)險(xiǎn)的能力非常重要。所以本文主要選擇了我國生物制藥企業(yè)，根據(jù)其自身特點(diǎn)對(duì)其可能存在的潛在的財(cái)務(wù)風(fēng)險(xiǎn)分析和研究，構(gòu)建我國生物制藥企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警的指標(biāo)體系，用因子分析的方法建立預(yù)警模型，并劃分出預(yù)警區(qū)間，建立針對(duì)我國生物制藥企業(yè)的財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警機(jī)制。 本文針對(duì)生物制藥企業(yè)的特殊行業(yè)性質(zhì)，根據(jù)其發(fā)展現(xiàn)狀，分析總結(jié)其財(cái)務(wù)風(fēng)險(xiǎn)形成的原因和特征，借鑒有關(guān)專家學(xué)者在財(cái)務(wù)風(fēng)險(xiǎn)分析方面的研究成果，運(yùn)用因子分析法，借助SPSS統(tǒng)計(jì)軟件構(gòu)建生物制藥企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)控制模型。在實(shí)證研究時(shí)篩選了6大類財(cái)務(wù)指標(biāo)，，分別是盈利能力、償債能力、現(xiàn)金流量、風(fēng)險(xiǎn)水平、成長能力、營運(yùn)能力指標(biāo)共20個(gè)比率，通過因子分析法提取公共因子并得出因子得分矩陣，根據(jù)因子得分建立控制函數(shù)，隨后確定控制閾值及劃分預(yù)警區(qū)間，并進(jìn)行準(zhǔn)確性檢驗(yàn)，最終確定生物制藥企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警模型。最后，結(jié)合具體的企業(yè)運(yùn)用建立的模型進(jìn)行財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警，以達(dá)到實(shí)際應(yīng)用的目的。
[Abstract]:In 2013, the State Council recently issued the Bioindustry Development Plan, which states that the bio-industry will become a pillar industry of the national economy by 2020, which means that the biopharmaceutical industry has ushered in a golden age of its development.However, as a new sunrise industry, biopharmaceutical industry has the characteristics of high technology content, multi-disciplinary synthesis, and so on. In the process of research and development, production and sale of biopharmaceutical products, biopharmaceutical products are facing a variety of complex risks.Among them, financial risk is the most harmful, if it is not taken into account in time, it may lead to other risks, which may lead to enterprise crisis or even bankruptcy.Biopharmaceutical enterprises in our country mainly have weak awareness of financial risk crisis, weak ability of monitoring and prevention and control, and so on. Strengthening the ability to cope with the deterioration of financial risk has become a problem that must be solved by biopharmaceutical enterprises in order to obtain rapid development.Therefore, it is very important to analyze the financial risks that may exist in biopharmaceutical enterprises, to find out the causes and characteristics of the risks, and to build a suitable early warning model to improve their ability to deal with the risks.Therefore, this paper mainly selects the biopharmaceutical enterprises of our country, according to its own characteristics, analyzes and studies the potential financial risks that may exist, and constructs the index system of the financial risk early warning of the biopharmaceutical enterprises in our country.The early warning model is established by factor analysis, and the early warning interval is divided, and the financial risk early warning mechanism for Chinese biopharmaceutical enterprises is established.In this paper, according to the special industry nature of biopharmaceutical enterprises, the causes and characteristics of the formation of financial risk are analyzed and summarized according to the present situation of its development, the research results of financial risk analysis of relevant experts and scholars are used for reference, and the factor analysis method is used.The financial risk control model of biopharmaceutical enterprises is constructed by SPSS software.In the empirical study, we selected six kinds of financial indicators, namely, profitability, solvency, cash flow, risk level, growth capacity, operating capacity of 20 ratios.The common factor is extracted by factor analysis method and the factor score matrix is obtained. The control function is established according to the factor score, and then the control threshold is determined and the warning interval is divided, and the accuracy is verified.Finally determine the early warning model of financial risk of biopharmaceutical enterprises.Finally, the financial risk warning is carried out by using the established model in order to achieve the purpose of practical application.
【學(xué)位授予單位】：山東財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275;F426.72

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