SS制药企业财务战略优化研究

发布时间：2018-05-03 10:26

本文选题：制药企业 + 财务战略　；参考：《沈阳工业大学》2017年硕士论文

【摘要】：随着经济快速发展和社会的进步,快速发展的背后对企业发展提出了更高的要求,企业财务战略越来越受到企业重视。财务战略贯穿了企业财务活动,是企业财务活动的精神之魂。现代企业发展的环境复杂多变,财务战略是企业财务活动赖以运行的基础和条件。制定和实施财务战略能够更好的为企业筹集资金、投放资金和优化资金利用的效果。在中国社会已步入老龄化社会和国家政策对生物制药企业大力扶植的形势下,本文选取SS制药企业(以下简称为SS公司)作为为研究对象,以财务战略的基本理论为研究基础,同时借鉴国外比较成熟的理论体系,结合SS公司内外部环境,从财务战略的目标、财务战略的优化和实施等方面进行研究。首先,本文阐述了国内外财务战略理论的研究现状。其次,阐述了财务战略相关理论。然后,运用PEST方法从政治、经济、社会和技术环境等方面分析了宏观大环境。在对内部环境分析时,运用了雷达图综合分析法,清晰剖析了SS公司内部存在财务问题。结合内外部分析基础上,通过SWOT对公司优势、劣势、机会和威胁的分析,归纳出了财务战略现状及现有的问题。最后,结合SS企业现金余缺和价值管理的理念,并通过构建财务矩阵明确了SS企业所处的发展阶段,优化了企业的投资、筹资、资金运营和收益分配方面的财务战略。此外,为了保障财务战略优化的实施,本文还对财务战略的实施提出了具体的保障措施。本文将战略分析工具财务战略矩阵和财务战略相结合,将理论和实际相结合,对制药企业财务战略的优化进行了深入的研究和探讨。对其他制药企业制定和优化财务战略,具有一定的借鉴意义。
[Abstract]:With the rapid economic development and social progress, the rapid development of enterprises behind the development of higher requirements, enterprise financial strategy more and more attention. The financial strategy runs through the enterprise finance activity, is the spirit soul of the enterprise finance activity. The development environment of modern enterprises is complex and changeable, and financial strategy is the basis and condition for the operation of financial activities. The formulation and implementation of financial strategies can better raise funds, invest funds and optimize the use of funds for enterprises. Under the situation that the Chinese society has stepped into the aging society and the national policy has vigorously supported the biopharmaceutical enterprises, this paper selects SS pharmaceutical enterprises (hereinafter referred to as SS company) as the research object, and takes the basic theory of financial strategy as the research basis. At the same time draw lessons from the more mature foreign theoretical system, combined with the internal and external environment of SS company, from the objectives of the financial strategy, the optimization and implementation of financial strategy and so on. First of all, this article elaborated the domestic and foreign financial strategy theory research present situation. Secondly, the related theory of financial strategy is expounded. Then, PEST method is used to analyze the macro environment from the political, economic, social and technological environment. In the analysis of internal environment, the comprehensive analysis method of radar map is used, and the financial problems in SS company are clearly analyzed. On the basis of internal and external analysis, this paper summarizes the current situation of financial strategy and existing problems through the analysis of SWOT to the strengths, weaknesses, opportunities and threats of the company. Finally, combined with the concept of cash surplus and value management of SS enterprises, and by constructing the financial matrix, the paper clarifies the development stage of SS enterprises, and optimizes the financial strategy of investment, financing, capital operation and income distribution. In addition, in order to ensure the implementation of financial strategy optimization, this paper also put forward specific safeguard measures for the implementation of financial strategy. This paper combines the financial strategy matrix of the strategic analysis tool with the financial strategy, combines the theory with the practice, and makes a deep research and discussion on the optimization of the financial strategy of the pharmaceutical enterprise. For other pharmaceutical enterprises to formulate and optimize the financial strategy, has certain reference significance.
【学位授予单位】：沈阳工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.72;F406.7

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