【摘要】：提供傳統(tǒng)的產(chǎn)品與服務(wù)早已不是企業(yè)生存發(fā)展的長(zhǎng)期有效保證，創(chuàng)造性的盈利模式、并且根據(jù)內(nèi)外環(huán)境進(jìn)行盈利模式的優(yōu)化才是企業(yè)盈利、創(chuàng)造價(jià)值的解決方案。成功的盈利模式是一種及時(shí)更新機(jī)制，它能引導(dǎo)并保障企業(yè)持續(xù)地賺取超額利潤(rùn)。在全面深入醫(yī)改的背景下，藥品生產(chǎn)企業(yè)必須迅速轉(zhuǎn)換經(jīng)營(yíng)思路，建立適合自身發(fā)展的盈利模式，并配套選擇、實(shí)施相應(yīng)的財(cái)務(wù)策略，才能保證企業(yè)獲得穩(wěn)定持續(xù)的盈利。 然而，作為首批在深圳證券交易所創(chuàng)業(yè)板上市、以醫(yī)藥研制創(chuàng)新為核心盈利模式的重慶L藥業(yè)股份有限公司，在應(yīng)對(duì)市場(chǎng)變動(dòng)的過程中盈利下滑，前景并不如上市時(shí)預(yù)期。本文采用文獻(xiàn)研究與案例分析等研究方法，以L公司為例，從財(cái)務(wù)指標(biāo)視角，考察L公司現(xiàn)有盈利模式現(xiàn)狀與存在問題，在優(yōu)化盈利模式、提升盈利水平的過程中提出相應(yīng)的財(cái)務(wù)策略來保證優(yōu)化盈利模式的實(shí)現(xiàn)。 本文共有六部分：第一部分是緒論；第二部為盈利模式與財(cái)務(wù)策略文獻(xiàn)綜述和理論分析，闡述財(cái)務(wù)策略與盈利模式的邏輯聯(lián)系；第三部分以重慶L藥業(yè)股份有限公司為例，概述醫(yī)藥行業(yè)幾種基本盈利模式，重點(diǎn)闡述L公司現(xiàn)有的盈利模式，并結(jié)合盈利模式四個(gè)要素，主要以財(cái)務(wù)指標(biāo)視角，對(duì)L公司現(xiàn)有盈利模式各要素進(jìn)行財(cái)務(wù)評(píng)價(jià)，指出其目前盈利模式存在的問題與原因；第四部分提出L公司盈利模式各要素的優(yōu)化對(duì)策；第五部分從投資策略、融資策略、營(yíng)運(yùn)資本策略等方面論述L公司的財(cái)務(wù)策略選擇，以期對(duì)L公司未來盈利模式形成財(cái)務(wù)支撐。 本文首次構(gòu)建了盈利模式與財(cái)務(wù)策略關(guān)系框架，并以高新技術(shù)制藥企業(yè)作為研究對(duì)象，，深入解析了L公司的盈利模式，并進(jìn)行其盈利模式與財(cái)務(wù)策略的優(yōu)化選擇，對(duì)醫(yī)藥制造企業(yè)具有較好參考價(jià)值。
[Abstract]:Providing traditional products and services is no longer a long-term effective guarantee for the survival and development of an enterprise. A creative profit model and optimization of the profit model according to the internal and external environment is the solution for the enterprise to make profits and create value. A successful profit model is a timely updating mechanism, which can guide and ensure the enterprise to continuously earn excess profits. Under the background of comprehensive and in-depth medical reform, pharmaceutical manufacturing enterprises must quickly change their business thinking, establish a profit model suitable for their own development, and implement corresponding financial strategies in order to ensure a stable and sustainable profit for the enterprises. However, as the first batch of companies listed on the gem of Shenzhen Stock Exchange, Chongqing L Pharmaceutical Co., Ltd., which takes pharmaceutical research and innovation as the core profit model, declined in the process of dealing with market changes, and the outlook is not as expected when it was listed. In this paper, by using the methods of literature research and case analysis, taking L Company as an example, from the perspective of financial indicators, the present situation and existing problems of L company's existing profit model are investigated, and the profit model is optimized. In the process of improving the profit level, the corresponding financial strategy is put forward to ensure the realization of the optimized profit model. There are six parts in this paper: the first part is the introduction, the second part is the literature review and theoretical analysis of the profit model and financial strategy, and expounds the logical relationship between the financial strategy and the profit model. In the third part, taking Chongqing L Pharmaceutical Co., Ltd as an example, this paper summarizes several basic profit models of pharmaceutical industry, focusing on the existing profit model of L Company, and combining the four elements of profit model, mainly from the perspective of financial indicators. The factors of L company's current profit model are evaluated, and the problems and reasons of its current profit model are pointed out. The fourth part puts forward the optimization countermeasures of every factor of L company's profit model; The fifth part discusses the choice of L company's financial strategy from the aspects of investment strategy, financing strategy, working capital strategy and so on, in order to form financial support to L company's future profit model. In this paper, the relationship between profit model and financial strategy is constructed for the first time. Taking high-tech pharmaceutical enterprises as the research object, the profit model of company L is deeply analyzed, and the optimization of profit model and financial strategy is carried out. It has good reference value for pharmaceutical manufacturing enterprises.
【學(xué)位授予單位】：重慶理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.72;F406.7

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