NY制药企业财务风险预警研究

发布时间：2018-02-11 12:15

本文关键词： 模糊综合评价法制药企业财务风险预警　出处：《南华大学》2014年硕士论文　论文类型：学位论文

【摘要】：金融危机给制药企业的经营带来极大的冲击，经营活动的高风险性迫使制药企业必须认识其所面临的财务风险。了解财务风险的形成原因，探讨财务风险发生对制药企业造成的不利结果，并在此基础上积极主动的制定和实施最有效的财务风险管理方法。财务风险预警作为财务风险的管理方法，其能及时有效地发现、防范和解决问题，避免财务风险的发生。本文对以下三个方面进行了研究。（1）制药企业财务风险预警指标的设计与筛选。探讨制药企业财务风险的原因及特征，，并针对财务风险形成的原因建立由财务指标与非财务指标组成的财务风险预警指标体系，并运用德尔斐法(Delphi)筛选制药企业财务风险预警指标。（2）基于模糊综合评价法的NY制药企业财务风险预警。运用层次分析法对筛选的指标进行权重的赋值，采用模糊综合评价的思想构建模糊评价模型，并运用NY制药企业2012的财务报表数据对NY制药企业进行财务风险预警研究。（3）NY制药企业“中警”的原因及预警对策。分析NY制药企业财务风险“中警”的原因，提出化解NY制药企业财务风险的建议和对策。
[Abstract]:The financial crisis has brought great impact to the management of pharmaceutical enterprises. The high risk of management activities forces pharmaceutical enterprises to understand the financial risks they face and understand the reasons for the formation of financial risks. This paper probes into the adverse results of the occurrence of financial risk to pharmaceutical enterprises, and on the basis of this, actively formulates and implements the most effective financial risk management method. Financial risk early warning is the management method of financial risk. It can detect, prevent and solve problems in a timely and effective manner. To avoid the occurrence of financial risk. This paper studies the following three aspects: the design and screening of early warning index of financial risk in pharmaceutical enterprises, the reasons and characteristics of financial risk in pharmaceutical enterprises, Aiming at the causes of the formation of financial risk, the early warning index system of financial risk is established, which is composed of financial index and non-financial index. The financial risk early warning index of pharmaceutical enterprise is screened by Delphi) based on fuzzy comprehensive evaluation method, the financial risk early warning of NY pharmaceutical enterprise is obtained. The weight of the selected index is assigned by analytic hierarchy process (AHP). The fuzzy evaluation model is constructed by using the idea of fuzzy comprehensive evaluation. Using the data of financial statements of NY pharmaceutical enterprises in 2012, the causes and early warning countermeasures of financial risk early warning for NY pharmaceutical enterprises are studied, and the causes of financial risks in NY pharmaceutical enterprises are analyzed. Some suggestions and countermeasures are put forward to resolve the financial risk of NY pharmaceutical enterprises.
【学位授予单位】：南华大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.72

【参考文献】