生物制药企业财务风险预警问题研究

发布时间：2018-04-04 15:45

本文选题：生物制药企业　切入点：财务风险　出处：《山东财经大学》2013年硕士论文

【摘要】：2013年，国务院最新下发了《生物产业发展规划》，里面指出到2020年要把生物产业发展成为国民经济支柱产业，这意味着生物制药行业迎来了其发展的黄金时代。但生物制药行业作为新型的朝阳产业，具有技术含量高、多学科综合等特点，生物医药产品在研发、生产、销售的过程中，面临着各种复杂的风险，其中以财务风险的危害最大，如果不及时加以防范，很可能引发其他方面的风险导致企业出现危机，甚至破产。我国生物制药企业主要存在财务风险危机意识淡薄、监测和防控风险能力较弱等问题，增强应对财务风险恶化的能力就成为生物制药企业获取长足发展必须解决的问题。因此，深入分析生物制药企业可能存在的财务风险，找出风险产生的原因和特征，构建适合的预警模型，对提高其应对风险的能力非常重要。所以本文主要选择了我国生物制药企业，根据其自身特点对其可能存在的潜在的财务风险分析和研究，构建我国生物制药企业财务风险预警的指标体系，用因子分析的方法建立预警模型，并划分出预警区间，建立针对我国生物制药企业的财务风险预警机制。本文针对生物制药企业的特殊行业性质，根据其发展现状，分析总结其财务风险形成的原因和特征，借鉴有关专家学者在财务风险分析方面的研究成果，运用因子分析法，借助SPSS统计软件构建生物制药企业财务风险控制模型。在实证研究时筛选了6大类财务指标，，分别是盈利能力、偿债能力、现金流量、风险水平、成长能力、营运能力指标共20个比率，通过因子分析法提取公共因子并得出因子得分矩阵，根据因子得分建立控制函数，随后确定控制阈值及划分预警区间，并进行准确性检验，最终确定生物制药企业财务风险预警模型。最后，结合具体的企业运用建立的模型进行财务风险预警，以达到实际应用的目的。
[Abstract]:In 2013, the State Council recently issued the Bioindustry Development Plan, which states that the bio-industry will become a pillar industry of the national economy by 2020, which means that the biopharmaceutical industry has ushered in a golden age of its development.However, as a new sunrise industry, biopharmaceutical industry has the characteristics of high technology content, multi-disciplinary synthesis, and so on. In the process of research and development, production and sale of biopharmaceutical products, biopharmaceutical products are facing a variety of complex risks.Among them, financial risk is the most harmful, if it is not taken into account in time, it may lead to other risks, which may lead to enterprise crisis or even bankruptcy.Biopharmaceutical enterprises in our country mainly have weak awareness of financial risk crisis, weak ability of monitoring and prevention and control, and so on. Strengthening the ability to cope with the deterioration of financial risk has become a problem that must be solved by biopharmaceutical enterprises in order to obtain rapid development.Therefore, it is very important to analyze the financial risks that may exist in biopharmaceutical enterprises, to find out the causes and characteristics of the risks, and to build a suitable early warning model to improve their ability to deal with the risks.Therefore, this paper mainly selects the biopharmaceutical enterprises of our country, according to its own characteristics, analyzes and studies the potential financial risks that may exist, and constructs the index system of the financial risk early warning of the biopharmaceutical enterprises in our country.The early warning model is established by factor analysis, and the early warning interval is divided, and the financial risk early warning mechanism for Chinese biopharmaceutical enterprises is established.In this paper, according to the special industry nature of biopharmaceutical enterprises, the causes and characteristics of the formation of financial risk are analyzed and summarized according to the present situation of its development, the research results of financial risk analysis of relevant experts and scholars are used for reference, and the factor analysis method is used.The financial risk control model of biopharmaceutical enterprises is constructed by SPSS software.In the empirical study, we selected six kinds of financial indicators, namely, profitability, solvency, cash flow, risk level, growth capacity, operating capacity of 20 ratios.The common factor is extracted by factor analysis method and the factor score matrix is obtained. The control function is established according to the factor score, and then the control threshold is determined and the warning interval is divided, and the accuracy is verified.Finally determine the early warning model of financial risk of biopharmaceutical enterprises.Finally, the financial risk warning is carried out by using the established model in order to achieve the purpose of practical application.
【学位授予单位】：山东财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.72

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