中小生物制药企业可持续增长能力评价及财务策略

发布时间：2018-03-24 16:33

本文选题：中小生物制药企业　切入点：可持续增长能力　出处：《哈尔滨理工大学》2013年硕士论文

【摘要】：生物制药是我国“十二五”期间重点培育和发展的战略性新兴产业,生物制药企业的可持续增长不仅影响企业的可持续发展和我国经济的持续增长,也关系到人民医疗保健水平的不断提升。我国生物制药企业以中小型企业为主,对该产业的发展起着重要的作用,而生物制药产业是一个知识和技术密集型高科技产业,具有高投入、高收益和高风险的特性,因此,投资者、债权人以及企业管理者对中小生物制药企业的可持续增长尤为关注,资金的优化配置是生物制药企业可持续增长能力提升的基础,因此,基于财务视角的生物制药企业可持续增长能力的评价和策略是一个值得研究的问题。本文在分析中小生物制药企业可持续增长能力内外部影响因素的基础上,基于财务视角选取中小生物制药企业可持续增长能力的评价指标,以中小板及创业板上市的62家中小生物制药企业为样本,并基于2011年的财务数据,应用因子分析的方法评价其可持续增长能力,并针对评价得出的中小生物制药企业可持续增长能力的主要影响因素,提出相应的财务策略。最后选取北京双鹭药业公司分析其可持续增长能力,从可持续增长能力的主要影响因素出发,给出提升其可持续增长能力的财务策略。本文基于财务视角评价中小生物制药企业的可持续增长能力,有助于中小生物制药企业合理利用财务资源,优化资金配置,提高财务绩效,规避财务风险,促进中小生物制药企业可持续增长能力的提高。
[Abstract]:Biopharmaceutical industry is a strategic emerging industry which is cultivated and developed during the 12th Five-Year Plan. The sustainable growth of biopharmaceutical enterprises not only affects the sustainable development of enterprises and the sustained economic growth of our country. Biopharmaceutical enterprises in China are mainly small and medium-sized enterprises, which play an important role in the development of this industry, and the biopharmaceutical industry is a knowledge-intensive and technology-intensive high-tech industry. With high input, high returns and high risk, investors, creditors and business managers are particularly concerned about the sustainable growth of small and medium-sized biopharmaceutical enterprises, The optimal allocation of funds is the basis of improving the sustainable growth ability of biopharmaceutical enterprises. Therefore, the evaluation and strategy of sustainable growth ability of biopharmaceutical enterprises based on financial perspective is a problem worth studying. Based on the analysis of the internal and external factors affecting the sustainable growth ability of small and medium-sized biopharmaceutical enterprises, this paper selects the evaluation indexes of the sustainable growth ability of small and medium-sized biopharmaceutical enterprises from the perspective of finance. A sample of 62 small biopharmaceutical enterprises listed on the small and medium-sized board and the gem was used to evaluate their sustainable growth ability based on the financial data of 2011, and the factor analysis method was applied to evaluate the sustainable growth ability of the small and medium-sized biopharmaceutical enterprises. According to the main influencing factors of the sustainable growth ability of the small and medium-sized biopharmaceutical enterprises, the corresponding financial strategy is put forward. Finally, the Beijing Shuanglu Pharmaceutical Company is selected to analyze the sustainable growth ability of the small and medium-sized biopharmaceutical enterprises. Based on the main influencing factors of sustainable growth ability, this paper gives the financial strategy to improve its sustainable growth ability. This paper evaluates the sustainable growth ability of small and medium-sized biopharmaceutical enterprises based on the financial perspective. It is helpful for small and medium-sized biopharmaceutical enterprises to make rational use of financial resources, optimize the allocation of funds, improve financial performance, avoid financial risks, and promote the sustainable growth ability of small and medium-sized biopharmaceutical enterprises.
【学位授予单位】：哈尔滨理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.72

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