本文關(guān)鍵詞：基于熵值法與功效系數(shù)法的太龍藥業(yè)財務(wù)風(fēng)險預(yù)警研究　出處：《湖南大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 熵值法 功效系數(shù)法 財務(wù)風(fēng)險預(yù)警

【摘要】：隨著人口老齡化的加劇、新醫(yī)改政策的密集推出，我國醫(yī)藥企業(yè)在迅猛發(fā)展的同時也面臨著挑戰(zhàn)。醫(yī)藥企業(yè)具有高投入、高風(fēng)險、高回報的三高特征，其特殊性決定了該行業(yè)的高風(fēng)險性，及時察覺及防范醫(yī)藥企業(yè)財務(wù)風(fēng)險，有利于維持企業(yè)的可持續(xù)發(fā)展，，有利于保護利益相關(guān)者的權(quán)益。因此，本文針對太龍藥業(yè)進行財務(wù)風(fēng)險預(yù)警研究，幫助其預(yù)測和控制財務(wù)風(fēng)險，具有較大的現(xiàn)實意義。 本文首先對國內(nèi)外關(guān)于財務(wù)風(fēng)險預(yù)警研究的文獻進行梳理，分析了目前研究中存在的問題，并提出采用熵值法與功效系數(shù)法對太龍藥業(yè)進行財務(wù)風(fēng)險預(yù)警研究的理由。然后對財務(wù)風(fēng)險預(yù)警理論的熵值法與功效系數(shù)法進行闡述，形成了財務(wù)風(fēng)險預(yù)警的一般認識。通過剖析太龍藥業(yè)內(nèi)外部環(huán)境的風(fēng)險，提出建立一套適合于太龍藥業(yè)財務(wù)風(fēng)險預(yù)警體系的重要性。在此基礎(chǔ)之上，借助前文闡述的理論，結(jié)合太龍藥業(yè)的行業(yè)特點和自身財務(wù)狀況，運用熵值法結(jié)合功效系數(shù)法，從盈利能力、營運能力、償債能力、發(fā)展能力四個方面構(gòu)建了一套財務(wù)風(fēng)險預(yù)警體系。接著，將該體系運用到太龍藥業(yè)財務(wù)風(fēng)險的預(yù)警中，并對預(yù)警的結(jié)果進行了分析與驗證。最后，結(jié)合財務(wù)風(fēng)險預(yù)警的結(jié)果，提出了防范太龍藥業(yè)財務(wù)風(fēng)險的具體對策。 本文創(chuàng)造性地將熵值法與功效系數(shù)法相結(jié)合，克服了以往企業(yè)財務(wù)風(fēng)險預(yù)警中主觀因素帶來的局限性。此外，本文提出的財務(wù)風(fēng)險預(yù)警體系對太龍藥業(yè)財務(wù)風(fēng)險的預(yù)測與防范具有一定指導(dǎo)作用，也為太龍藥業(yè)財務(wù)風(fēng)險管理等活動提供了一定的科學(xué)依據(jù)。
[Abstract]:With the aggravation of the aging population and the intensive introduction of the new health care reform policy, Chinese pharmaceutical enterprises are facing challenges while developing rapidly. Pharmaceutical enterprises have the characteristics of high investment, high risk and high return. Its particularity determines the high risk of the industry, timely detection and prevention of financial risks in pharmaceutical enterprises, is conducive to maintaining the sustainable development of enterprises, is conducive to the protection of the rights and interests of stakeholders. It is of great practical significance to study the financial risk early warning for Tailong pharmaceutical industry and to help it forecast and control financial risk. This paper firstly combs the literature about financial risk early warning research at home and abroad, and analyzes the existing problems in the current research. The paper also puts forward the reason of using entropy value method and efficacy coefficient method to study the financial risk early warning of Tailong Pharmaceutical Industry, and then expounds the entropy value method and efficacy coefficient method of financial risk early warning theory. Through the analysis of the risks of the internal and external environment of the Tailong pharmaceutical industry, this paper puts forward the importance of establishing a set of financial risk early warning system suitable for the Tailong pharmaceutical industry. With the help of the theory described above, combined with the characteristics of Tailong Pharmaceutical Industry and its own financial situation, the entropy method combined with the efficiency coefficient method, from profitability, operating capacity, solvency. Build a set of early warning system of financial risk in four aspects of developing ability. Then, apply this system to the early warning of financial risk of Tailong Pharmaceutical Industry, and analyze and verify the result of early warning. Finally. Based on the results of early warning of financial risk, the paper puts forward specific countermeasures to prevent financial risk of Tailong Pharmaceutical Industry. This paper creatively combines the entropy method with the efficiency coefficient method to overcome the limitations of the subjective factors in the enterprise financial risk early warning in the past. The financial risk early warning system proposed in this paper can guide the prediction and prevention of the financial risk in Tailong Pharmaceutical Industry, and also provide a scientific basis for the financial risk management of Tailong Pharmaceutical Industry.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.72;F406.72

【參考文獻】

相關(guān)期刊論文 前10條

1 韓偉;李杰;;基于熵權(quán)法的財務(wù)危機預(yù)警指標選擇研究[J];北京交通大學(xué)學(xué)報(社會科學(xué)版);2007年04期

2 雷振華;;功效系數(shù)法在醫(yī)藥企業(yè)財務(wù)預(yù)警中的應(yīng)用[J];財會月刊;2007年14期

3 姚靠華,蔣艷輝;靜態(tài)財務(wù)預(yù)警與動態(tài)財務(wù)預(yù)警系統(tǒng)比較研究[J];長沙鐵道學(xué)院學(xué)報(社會科學(xué)版);2005年02期

4 胡振華;張寧輝;;研發(fā)型戰(zhàn)略聯(lián)盟風(fēng)險預(yù)警機制研究[J];管理工程學(xué)報;2011年04期

5 潘琰;胡海全;;企業(yè)風(fēng)險承受能力應(yīng)當如何評價?——指標體系構(gòu)建與評價方法的探討[J];福州大學(xué)學(xué)報(哲學(xué)社會科學(xué)版);2013年01期

6 曾榮;周運蘭;楊靜靜;;基于醫(yī)藥類行業(yè)數(shù)據(jù)的財務(wù)預(yù)警模型比較研究[J];財會通訊;2013年20期

7 郭熙保;企業(yè)擺脫逆境的理論與對策——評《企業(yè)預(yù)警管理叢書》[J];經(jīng)濟評論;2000年03期

8 王艷華;陳昌明;;制藥企業(yè)財務(wù)預(yù)警實證研究[J];經(jīng)濟研究導(dǎo)刊;2010年31期

9 吳世農(nóng),盧賢義;我國上市公司財務(wù)困境的預(yù)測模型研究[J];經(jīng)濟研究;2001年06期

10 袁中兵;;功效系數(shù)法在賽真拜通公司財務(wù)預(yù)警中的應(yīng)用[J];金融經(jīng)濟;2010年22期

本文編號：1388582