M医药公司财务分析及管理优化研究
发布时间：2018-07-23 11:15
【摘要】：近年来,随着我国经济的快速发展,医药行业已成为国民经济的支柱产业,关系着广大人民群众的生活质量、社会稳定及经济的健康发展。但是我国医药行业目前整体科研能力不强、创新能力不足,整个行业的发展充满了机遇与挑战,其健康发展问题成为理论和实务界研究的热点。M医药公司作为我国医药行业的典型代表企业,也面临着发展机遇与挑战。医药企业管理者急需对医药制造行业财务状况进行分析和优化,理清医药制造业发展趋势,明确医药制造行业的优势与劣势,判断未来发展方向的关键环节,对财务分析工作提出了更高的要求。财务分析是企业财务管理的重要组成,以会计信息及其他数据为依据,对企业整体状况进行诊断与评价,旨在了解过去、评价现状及预测未来。然而,传统的医药企业财务分析仅限于财务数据的静态分析,未能全面揭示企业的经营业绩和管理状况。因此,有必要对现行财务分析体系的局限性及原因进行分析,优化医药财务分析体系。在此背景下,现行财务分析存在哪些问题呢?如何改进现有财务分析体系以便适应现代企业财务管理的要求?如何继续保持医药制造企业的发展趋势,推进我国医药制造业的进一步发展,这些问题一直困扰着企业管理者和理论研究者。本文遵循提出问题、分析问题、解决问题的研究思路,以M医药公司为研究对象,拟运用优化后的财务分析体系对其进行具体案例分析。本文第一部分提出研究的问题,研究背景及意义、研究方法和思路;第二部分对相关概念进行界定及介绍财务分析的基本理论;第三部分分析现行财务分析体系的局限性及原因,点明优化医药制造业财务分析的必要性,并提出优化医药企业财务分析的思路;第四部分选取医药制造业的代表企业——M医药公司为研究对象,论述财务分析的优化路径;第五部分对财务分析优化效果进行检验,并提出改进建议。最后得出本文的研究结论,梳理出可以优化医药企业财务分析的对策,以期为M医药公司管理层在未来战略方向上提供决策支持和利益相关者提供决策依据,并为医药制造类企业的财务分析在改善和加强方面提供参考。
[Abstract]:In recent years, with the rapid development of China's economy, the pharmaceutical industry has become the pillar industry of the national economy, which is related to the quality of life of the broad masses of the people, social stability and healthy economic development. However, at present, the overall scientific research capacity and innovation ability of the pharmaceutical industry in China are not strong, and the development of the whole industry is full of opportunities and challenges. As a typical representative enterprise of pharmaceutical industry in China, M Pharmaceutical Company is faced with opportunities and challenges for its healthy development. The managers of pharmaceutical enterprises urgently need to analyze and optimize the financial situation of the pharmaceutical manufacturing industry, clarify the development trend of the pharmaceutical manufacturing industry, clarify the advantages and disadvantages of the pharmaceutical manufacturing industry, and judge the key links of the future development direction. Put forward higher request to financial analysis work. Financial analysis is an important component of enterprise financial management, based on accounting information and other data, the overall situation of the enterprise is diagnosed and evaluated in order to understand the past, evaluate the present situation and predict the future. However, the traditional financial analysis of pharmaceutical enterprises is limited to the static analysis of financial data, and fails to fully reveal the business performance and management status of the enterprises. Therefore, it is necessary to analyze the limitations and causes of the current financial analysis system and optimize the medical financial analysis system. In this context, what are the problems in the current financial analysis? How to improve the existing financial analysis system to meet the requirements of modern enterprise financial management? How to continue to maintain the development trend of pharmaceutical manufacturing enterprises and promote the further development of pharmaceutical manufacturing industry in China, these problems have been puzzling enterprise managers and theoretical researchers. This paper follows the research ideas of putting forward problems, analyzing problems and solving problems. Taking M Pharmaceutical Company as the research object, this paper intends to use the optimized financial analysis system to carry on the concrete case analysis to it. The first part of this paper puts forward the research questions, the research background and the significance, the research method and the train of thought, the second part carries on the definition to the related concept and introduces the basic theory of the financial analysis; The third part analyzes the limitations and reasons of the current financial analysis system, points out the necessity of optimizing the financial analysis of pharmaceutical manufacturing industry, and puts forward the idea of optimizing the financial analysis of pharmaceutical enterprises. In the fourth part, M pharmaceutical company is chosen as the object of study, and the optimization path of financial analysis is discussed. The fifth part tests the optimization effect of financial analysis and puts forward some suggestions for improvement. Finally, the conclusion of this paper is drawn, and the countermeasures that can optimize the financial analysis of pharmaceutical enterprises can be sorted out, in order to provide the decision support for the management of M Pharmaceutical Company in the future strategic direction and the decision basis for the stakeholders. It also provides reference for the financial analysis of pharmaceutical manufacturing enterprises in improving and strengthening.
【学位授予单位】：广东工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.72;F406.7
本文编号：2139230
[Abstract]:In recent years, with the rapid development of China's economy, the pharmaceutical industry has become the pillar industry of the national economy, which is related to the quality of life of the broad masses of the people, social stability and healthy economic development. However, at present, the overall scientific research capacity and innovation ability of the pharmaceutical industry in China are not strong, and the development of the whole industry is full of opportunities and challenges. As a typical representative enterprise of pharmaceutical industry in China, M Pharmaceutical Company is faced with opportunities and challenges for its healthy development. The managers of pharmaceutical enterprises urgently need to analyze and optimize the financial situation of the pharmaceutical manufacturing industry, clarify the development trend of the pharmaceutical manufacturing industry, clarify the advantages and disadvantages of the pharmaceutical manufacturing industry, and judge the key links of the future development direction. Put forward higher request to financial analysis work. Financial analysis is an important component of enterprise financial management, based on accounting information and other data, the overall situation of the enterprise is diagnosed and evaluated in order to understand the past, evaluate the present situation and predict the future. However, the traditional financial analysis of pharmaceutical enterprises is limited to the static analysis of financial data, and fails to fully reveal the business performance and management status of the enterprises. Therefore, it is necessary to analyze the limitations and causes of the current financial analysis system and optimize the medical financial analysis system. In this context, what are the problems in the current financial analysis? How to improve the existing financial analysis system to meet the requirements of modern enterprise financial management? How to continue to maintain the development trend of pharmaceutical manufacturing enterprises and promote the further development of pharmaceutical manufacturing industry in China, these problems have been puzzling enterprise managers and theoretical researchers. This paper follows the research ideas of putting forward problems, analyzing problems and solving problems. Taking M Pharmaceutical Company as the research object, this paper intends to use the optimized financial analysis system to carry on the concrete case analysis to it. The first part of this paper puts forward the research questions, the research background and the significance, the research method and the train of thought, the second part carries on the definition to the related concept and introduces the basic theory of the financial analysis; The third part analyzes the limitations and reasons of the current financial analysis system, points out the necessity of optimizing the financial analysis of pharmaceutical manufacturing industry, and puts forward the idea of optimizing the financial analysis of pharmaceutical enterprises. In the fourth part, M pharmaceutical company is chosen as the object of study, and the optimization path of financial analysis is discussed. The fifth part tests the optimization effect of financial analysis and puts forward some suggestions for improvement. Finally, the conclusion of this paper is drawn, and the countermeasures that can optimize the financial analysis of pharmaceutical enterprises can be sorted out, in order to provide the decision support for the management of M Pharmaceutical Company in the future strategic direction and the decision basis for the stakeholders. It also provides reference for the financial analysis of pharmaceutical manufacturing enterprises in improving and strengthening.
【学位授予单位】：广东工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.72;F406.7
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