本文關(guān)鍵詞： 醫(yī)藥制造業(yè) 財務(wù)風(fēng)險控制 Z值模型　出處：《山東大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：醫(yī)藥制造業(yè)現(xiàn)階段作為我國的重要產(chǎn)業(yè)之一,對我國的經(jīng)濟增長起著關(guān)鍵性的作用,因為健康越來越受到國家及人民的關(guān)注,而作為健康產(chǎn)業(yè)中的基礎(chǔ)產(chǎn)業(yè),醫(yī)藥制造業(yè)的發(fā)展也備受國家的關(guān)注。其是指將原材料進行物理或者化學(xué)變化成為新的醫(yī)藥類產(chǎn)品的過程,涵蓋了較廣的范圍,包括中西藥制造,獸用藥品還包含醫(yī)藥原藥及衛(wèi)生材料。雖然其在我國的起步較晚,但在我國的發(fā)展中起著無足輕重的作用,也是我國在改革中特別關(guān)注的問題之一,這不僅關(guān)系到醫(yī)藥制造業(yè)自身的發(fā)展,更是關(guān)系到民生健康的大計。處于現(xiàn)階段的醫(yī)藥制造業(yè),發(fā)展現(xiàn)狀主要表現(xiàn)為下面三點：該類型的企業(yè)從總體上來說創(chuàng)新能力有限；醫(yī)藥產(chǎn)品以普通的藥物為主且技術(shù)含量較低；缺乏自主知識產(chǎn)權(quán)的產(chǎn)品。在這樣的環(huán)境下,醫(yī)藥制造企業(yè)如何避免陷入財務(wù)危機,在發(fā)現(xiàn)財務(wù)風(fēng)險問題時如何進行有效地控制是醫(yī)藥制造企業(yè)在發(fā)展過程中面對的重要問題之- 財務(wù)風(fēng)險,對于一個企業(yè)的生產(chǎn)經(jīng)營過程,是一種微觀的經(jīng)濟風(fēng)險,它的存在伴隨著企業(yè)生產(chǎn)經(jīng)營活動的每一個環(huán)節(jié),它的產(chǎn)生是預(yù)測結(jié)果和實際的生產(chǎn)結(jié)果產(chǎn)生的背離。在復(fù)雜多變的市場環(huán)境中,財務(wù)風(fēng)險問題對每一家企業(yè)的生產(chǎn)經(jīng)營過程以及利潤水平都會起到關(guān)鍵性的作用,所以企業(yè)做好事前,事中及事后的財務(wù)風(fēng)險問題是極為關(guān)鍵的,這樣企業(yè)才能在激烈的市場競爭中取得不錯的成績。 論文的研究采用理論與實證研究相結(jié)合的方法。在理論方面,主要對我國醫(yī)藥制造業(yè)企業(yè)存在的財務(wù)風(fēng)險特點以及形成機制進行了分析。在實證方面,首先,對2006—2013年我國醫(yī)藥制造業(yè)的總體發(fā)展進行了財務(wù)指標(biāo)分析,分析結(jié)果顯示醫(yī)藥制造業(yè)的盈利能力在趨于平穩(wěn),償債能力也趨于平穩(wěn),但營運能力卻有所提高。其次,論文還對2009—2013年我國上市的62家醫(yī)藥制造企業(yè)進了財務(wù)風(fēng)險評估(為剔除2008年金融危機對各行業(yè)造成的影響)。在對企業(yè)進行財務(wù)風(fēng)險分析與評估時,選取適當(dāng)?shù)哪Ｐ褪呛苤匾?由Altman在1968年提出的多變量財務(wù)預(yù)警模型——Z值模型是評估企業(yè)財務(wù)風(fēng)險的經(jīng)典方法之一,其主要特點是客觀準(zhǔn)確,便于計算,且計算所需的數(shù)據(jù)都可以在企業(yè)的財務(wù)報表中查找到,具有較強的操作性。通過對研究樣本的財務(wù)數(shù)據(jù)進行評估,評估結(jié)果顯示4個子行業(yè)雖然整體財務(wù)狀況良好,但不同企業(yè)之間財務(wù)狀況存在明顯差異,論文的關(guān)鍵在于通過分析結(jié)果指出醫(yī)藥制造企業(yè)在今后的經(jīng)營過程中應(yīng)該如何防范和控制財務(wù)風(fēng)險,醫(yī)藥制造業(yè)不僅要借鑒所有行業(yè)中比較常用的財務(wù)風(fēng)險控制措施外,還要制定與實施符合自身行業(yè)特點的控制財務(wù)風(fēng)險的方法,例如采取適當(dāng)?shù)臓I銷方式來提高主營業(yè)務(wù)收入,以及開發(fā)企業(yè)自身的拳頭產(chǎn)品來提高企業(yè)在該行業(yè)的競爭力,以達(dá)到控制財務(wù)風(fēng)險的目的。
[Abstract]:As one of the important industries in our country, the pharmaceutical manufacturing industry plays a key role in the economic growth of our country at the present stage, because the health is paid more and more attention by the country and the people, and it is the basic industry in the health industry. The development of pharmaceutical manufacturing industry is also concerned by the country. It refers to the physical or chemical changes of raw materials into new pharmaceutical products, covering a wide range, including the manufacture of Chinese and western medicine. Veterinary medicine also contains raw medicine and sanitary materials. Although it started late in our country, it plays an insignificant role in the development of our country, and it is also one of the problems that our country pays special attention to in the reform. This is not only related to the development of the pharmaceutical manufacturing industry itself, but also related to the health of the people's livelihood, at the present stage of the pharmaceutical manufacturing industry. The present situation of development mainly shows the following three points: the innovation ability of this type of enterprise is limited in general; The medical products are mainly ordinary drugs and the technical content is low; Lack of independent intellectual property products. In such an environment, pharmaceutical manufacturers how to avoid falling into financial crisis. How to control the financial risk effectively is one of the most important problems in the development of pharmaceutical manufacturing enterprises. Financial risk, for an enterprise's production and operation process, is a kind of micro-economic risk, its existence is accompanied by every link of the enterprise's production and management activities. Its production is the deviation between the forecast result and the actual production result, in the complex and changeable market environment. The problem of financial risk plays a key role in the process of production and operation and the level of profit of every enterprise, so it is very critical for the enterprise to do a good job in advance, during and after the financial risk. In this way, enterprises can make good achievements in the fierce market competition. In theory, it mainly analyzes the characteristics of financial risk and the formation mechanism of pharmaceutical manufacturing enterprises in China. First, in the empirical aspect. This paper analyzes the overall development of Chinese pharmaceutical manufacturing industry from 2006 to 2013. The results show that the profitability of the pharmaceutical manufacturing industry tends to be stable and the solvency of the pharmaceutical manufacturing industry tends to be stable. But operating capacity has improved. Second. Financial risk assessment of 62 pharmaceutical manufacturing companies listed in China from 2009 to 2013 (excluding the impact of the financial crisis on various industries in 2008) is also included in the paper. In the financial risk analysis and assessment of the enterprise. It is very important to select the appropriate model. The multi-variable financial early-warning model proposed by Altman in 1968, the Z-value model, is one of the classical methods to evaluate the financial risk of enterprises. Its main characteristics are objective and accurate, easy to calculate, and the necessary data can be found in the financial statements of the enterprise, has a strong operability. Through the evaluation of the financial data of the study sample. The results show that although the overall financial situation of the four sub-industries is good, there are significant differences among different enterprises. The key of this paper is to point out how to prevent and control the financial risk in the future management process of pharmaceutical manufacturing enterprises through the analysis of the results. The pharmaceutical manufacturing industry should not only draw lessons from the more commonly used financial risk control measures in all industries, but also formulate and implement methods to control financial risks in line with the characteristics of their own industries. For example, we should adopt proper marketing method to increase the main business income, and develop the enterprise's own leading products to improve the competitiveness of the enterprise in this industry, in order to control the financial risk.
【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F406.7;F426.72

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