基于熵值法与功效系数法的太龙药业财务风险预警研究

发布时间：2018-01-06 16:10

本文关键词：基于熵值法与功效系数法的太龙药业财务风险预警研究　出处：《湖南大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着人口老龄化的加剧、新医改政策的密集推出，我国医药企业在迅猛发展的同时也面临着挑战。医药企业具有高投入、高风险、高回报的三高特征，其特殊性决定了该行业的高风险性，及时察觉及防范医药企业财务风险，有利于维持企业的可持续发展，，有利于保护利益相关者的权益。因此，本文针对太龙药业进行财务风险预警研究，帮助其预测和控制财务风险，具有较大的现实意义。本文首先对国内外关于财务风险预警研究的文献进行梳理，分析了目前研究中存在的问题，并提出采用熵值法与功效系数法对太龙药业进行财务风险预警研究的理由。然后对财务风险预警理论的熵值法与功效系数法进行阐述，形成了财务风险预警的一般认识。通过剖析太龙药业内外部环境的风险，提出建立一套适合于太龙药业财务风险预警体系的重要性。在此基础之上，借助前文阐述的理论，结合太龙药业的行业特点和自身财务状况，运用熵值法结合功效系数法，从盈利能力、营运能力、偿债能力、发展能力四个方面构建了一套财务风险预警体系。接着，将该体系运用到太龙药业财务风险的预警中，并对预警的结果进行了分析与验证。最后，结合财务风险预警的结果，提出了防范太龙药业财务风险的具体对策。本文创造性地将熵值法与功效系数法相结合，克服了以往企业财务风险预警中主观因素带来的局限性。此外，本文提出的财务风险预警体系对太龙药业财务风险的预测与防范具有一定指导作用，也为太龙药业财务风险管理等活动提供了一定的科学依据。
[Abstract]:With the aggravation of the aging population and the intensive introduction of the new health care reform policy, Chinese pharmaceutical enterprises are facing challenges while developing rapidly. Pharmaceutical enterprises have the characteristics of high investment, high risk and high return. Its particularity determines the high risk of the industry, timely detection and prevention of financial risks in pharmaceutical enterprises, is conducive to maintaining the sustainable development of enterprises, is conducive to the protection of the rights and interests of stakeholders. It is of great practical significance to study the financial risk early warning for Tailong pharmaceutical industry and to help it forecast and control financial risk. This paper firstly combs the literature about financial risk early warning research at home and abroad, and analyzes the existing problems in the current research. The paper also puts forward the reason of using entropy value method and efficacy coefficient method to study the financial risk early warning of Tailong Pharmaceutical Industry, and then expounds the entropy value method and efficacy coefficient method of financial risk early warning theory. Through the analysis of the risks of the internal and external environment of the Tailong pharmaceutical industry, this paper puts forward the importance of establishing a set of financial risk early warning system suitable for the Tailong pharmaceutical industry. With the help of the theory described above, combined with the characteristics of Tailong Pharmaceutical Industry and its own financial situation, the entropy method combined with the efficiency coefficient method, from profitability, operating capacity, solvency. Build a set of early warning system of financial risk in four aspects of developing ability. Then, apply this system to the early warning of financial risk of Tailong Pharmaceutical Industry, and analyze and verify the result of early warning. Finally. Based on the results of early warning of financial risk, the paper puts forward specific countermeasures to prevent financial risk of Tailong Pharmaceutical Industry. This paper creatively combines the entropy method with the efficiency coefficient method to overcome the limitations of the subjective factors in the enterprise financial risk early warning in the past. The financial risk early warning system proposed in this paper can guide the prediction and prevention of the financial risk in Tailong Pharmaceutical Industry, and also provide a scientific basis for the financial risk management of Tailong Pharmaceutical Industry.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.72;F406.72

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