DB制药公司财务风险预警及防范研究

发布时间：2018-06-13 18:03

本文选题：财务风险 + 财务风险预警　；参考：《沈阳工业大学》2017年硕士论文

【摘要】：随着社会的进步,医疗改革政策得到了深入推进,但是伴随着人口老龄化现象的加剧,导致医药企业在快速发展同时面临着巨大的挑战。医药行业具有较高的风险性,造成此风险的原因是医药行业的三高特征(高投入、高风险、高回报)。因此,及时发现医药企业存在的财务风险,对于保护利益相关者的权益,对于企业的可持续性的发展有着重要的意义。综上所述,结合自身发展,建立相关财务预警体系对医药行业的长远发展扮演着至关重要的角色。因此,建立适合自身发展的财务预警体系对医药企业健康发展有着深远的影响,本文针对DB制药公司进行财务风险预警研究,帮助其预测和防范财务风险,具有一定的现实意义。本文以DB制药公司为研究实例,通过对相关财务风险预警、熵值法及功效系数法的理论进行阐述,形成了对财务风险预警的一般认识。接着从资产、销售和现金流量情况三个方面,选取DB制药公司近5年的关键财务数据,一方面进行数据的纵向的比较,另一方面与医药行业财务数据平均值进行横向比较,对DB制药公司的财务现状进行分析。基于前文的理论基础,结合公司的自身状况及行业特点,选取DB制药2011年至2015年的财务数据,从筹资风险、投资风险、营运风险、收益分配风险四个方面,构建出一套适用于DB制药公司的财务风险预警体系。根据相关性分析筛选出相应的财务指标,利用熵值法确定指标权重,通过功效系数法对DB制药公司财务风险进行综合评价,计算出近三年的财务风险预警评分值,并对预警的结果进行了分析。最后,结合财务风险预警的结果,分别从建立DB制药公司的财务风险预警监管机构,筹资、投资、营运,收益分配方面五个方面提出了DB制药公司财务风险防范的具体对策。希望通过此项研究能够对DB制药公司的财务风险预警方面提供一些参考。
[Abstract]:With the progress of the society, the medical reform policy has been advanced deeply, but with the aggravation of the aging population, pharmaceutical enterprises are facing great challenges in the rapid development. Pharmaceutical industry has a high risk, which is caused by the three characteristics of the pharmaceutical industry (high input, high risk, high return). Therefore, the timely discovery of financial risks in pharmaceutical enterprises is of great significance to the protection of the rights and interests of stakeholders and the sustainable development of enterprises. To sum up, the establishment of relevant financial early warning system plays a vital role in the long-term development of pharmaceutical industry. Therefore, the establishment of a financial early warning system suitable for its own development has a profound impact on the healthy development of pharmaceutical enterprises. This paper carries out a financial risk early warning study for DB pharmaceutical companies to help them predict and prevent financial risks. Has certain realistic significance. This paper takes DB pharmaceutical company as an example, through the related financial risk early warning, entropy value method and efficiency coefficient method theory to carry on the elaboration, has formed the general understanding to the financial risk early warning. Then, from three aspects of assets, sales and cash flow, we select the key financial data of DB Pharmaceutical Company in the past five years. On the one hand, we compare the data vertically, on the other hand, we compare them horizontally with the average value of financial data in the pharmaceutical industry. The financial status of DB Pharmaceutical Company is analyzed. Based on the above theoretical basis, combined with the company's own situation and industry characteristics, select the financial data of DB Pharmaceutical from 2011 to 2015, from four aspects: financing risk, investment risk, operating risk, income distribution risk. A set of financial risk warning system suitable for DB pharmaceutical company is constructed. According to the correlation analysis, the corresponding financial indexes are screened out, and the weight of the indexes is determined by entropy method. The comprehensive evaluation of financial risk of DB pharmaceutical company is carried out by the efficacy coefficient method, and the financial risk early warning scoring value of nearly three years is calculated. The results of early warning are analyzed. Finally, combined with the results of financial risk early warning, the paper puts forward the specific countermeasures of financial risk prevention in DB pharmaceutical company from five aspects: establishing the financial risk warning supervision organization, raising funds, investing, operating and distributing income. It is hoped that this study can provide some references to the financial risk warning of DB Pharmaceutical Company.
【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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