本文關(guān)鍵詞：醫(yī)藥行業(yè)并購中的財務(wù)相關(guān)問題研究　出處：《上海交通大學》2014年碩士論文　論文類型：學位論文

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【摘要】：隨著科技的發(fā)展和網(wǎng)絡(luò)的普及，全球經(jīng)濟的一體化勢頭日趨明顯，各種行業(yè)的整合，資本的整合日趨頻繁。企業(yè)間的兼并收購作為一種有明確目的交易行為，逐漸被大家所接受。這些并購的動因包括：資源整合，提高效率，優(yōu)化結(jié)構(gòu)，提高競爭力，對抗風險等等。世間的萬事萬物，變化是永恒的主題，企業(yè)面臨問題或者面臨選擇時，要么被動應(yīng)對，失去先機；要么主動出擊，尋找出路。中國古語云：流水不腐，戶樞不蠹。企業(yè)在發(fā)展過程中會不斷積累一些問題，在市場激烈競爭中，也將逐漸面臨許多壓力，，如果善于把握機會，在變化中尋求解決之道，那么，企業(yè)前行的動能將更加積極和健康。并購行為正是一種主動出擊的解決之道，是企業(yè)在做好內(nèi)生發(fā)展的前提之下，借力外延發(fā)展，為股東創(chuàng)造價值的優(yōu)選方式。 近些年來，隨著我國市場經(jīng)濟的迅速發(fā)展，醫(yī)藥行業(yè)也出現(xiàn)了爆炸性增長。人們?nèi)找嫣岣叩慕】狄�，讓整個醫(yī)藥行業(yè)欣欣向榮，面臨著難得的歷史發(fā)展機遇；同時，政府對健康產(chǎn)業(yè)的越來越嚴格的監(jiān)管措施，也給醫(yī)藥行業(yè)帶來了轉(zhuǎn)型和洗牌的挑戰(zhàn)。伴隨著醫(yī)藥行業(yè)間并購的不斷開展，對相關(guān)財務(wù)問題進行研究，具有非常重要的理論價值與現(xiàn)實意義。 第一章，緒論，主要介紹了論題寫作的背景及意義，以及本文主要的研究內(nèi)容、研究方法和并購在國內(nèi)外的研究現(xiàn)狀，并購的動因和方式研究等 第二章介紹了中國的制造業(yè)轉(zhuǎn)型升級背景下的機遇和挑戰(zhàn)“中國制造”在日益競爭的全球化語境中，面臨許多轉(zhuǎn)型升級壓力；醫(yī)藥行業(yè)的發(fā)展現(xiàn)狀的機遇和挑戰(zhàn)在哪里？ 第三章分析了醫(yī)藥行業(yè)并購的現(xiàn)狀和特點：行業(yè)特點是飛速發(fā)展，監(jiān)管日趨嚴格，門檻越來越高，魚目混珠，百花齊放的時代已經(jīng)過去。核心競爭力的提升和整合資源的能力，越來越被認為是企業(yè)發(fā)展的原動力。核心的競爭力包括知識產(chǎn)權(quán)，產(chǎn)業(yè)化能力，市場策略；整合能力更是上升到戰(zhàn)略層面，決定了企業(yè)的生死。 第四章探討了醫(yī)藥行業(yè)企業(yè)并購中的稅務(wù)及其財務(wù)問題：不同的并購情形的財務(wù)處理差異，稅務(wù)預(yù)見能力和籌劃，決定了并購的價值甚至并購的成敗。 第五章最終提出了應(yīng)對我國醫(yī)藥企業(yè)并購財務(wù)問題的策略建議。
[Abstract]:With the development of science and technology and the popularization of network, the integration of global economy is becoming more and more obvious, and the integration of various industries and capital is becoming more and more frequent. These mergers and acquisitions are gradually accepted. The motivation of these mergers and acquisitions includes: resource integration, improving efficiency, optimizing structure, improving competitiveness, fighting risks and so on. All things in the world, change is the eternal theme. When faced with problems or choices, enterprises should either respond passively and lose the first chance; As the Chinese saying goes, "the flow of water is uncorrupted and the pivot is not worse.Enterprises will accumulate some problems in the process of development, and will gradually face a lot of pressure in the fierce competition in the market." If we are good at grasping opportunities and seeking solutions in the process of change, then the momentum ahead of enterprises will be more positive and healthy. M & A is a kind of active solution. It is an excellent way for enterprises to create value for shareholders on the premise of endogenous development. In recent years, with the rapid development of the market economy in China, the pharmaceutical industry has also seen explosive growth. Facing rare opportunities for historical development; At the same time, the government of the health industry more and more stringent regulatory measures, but also to the pharmaceutical industry has brought transformation and reshuffle challenges. With the continuous development of mergers and acquisitions between the pharmaceutical industry, the related financial issues are studied. It has very important theoretical value and practical significance. The first chapter, introduction, mainly introduces the background and significance of the thesis writing, as well as the main research contents, research methods and research status of M & A at home and abroad, the motivation and mode of M & A, etc. The second chapter introduces the opportunities and challenges of China's manufacturing industry under the background of transformation and upgrading. "made in China" in the increasingly competitive context of globalization, facing a lot of pressure of transformation and upgrading; Where are the opportunities and challenges for the development of the pharmaceutical industry? The third chapter analyzes the current situation and characteristics of M & A in the pharmaceutical industry: the characteristics of the industry are rapid development, increasingly strict supervision, higher and higher threshold, mixed with fish and eyes. The era of blooming a hundred flowers has passed. The promotion of core competence and the ability to integrate resources are more and more regarded as the driving force of enterprise development. The core competitiveness includes intellectual property, industrialization and market strategy. Integration ability is rising to the strategic level, which determines the life and death of the enterprise. Chapter 4th discusses the tax and its financial problems in M & A of pharmaceutical enterprises: the differences in financial treatment of different M & A cases, tax foresight ability and planning determine the value of M & A and even the success or failure of M & A. Chapter 5th finally puts forward the strategic suggestions to deal with the financial problems of M & A of pharmaceutical enterprises in China.
【學位授予單位】：上海交通大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.72;F271;F406.7

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