广济药业财务风险分析与控制-会计学专业论文.docxVIP

广济药业财务风险分析与控制摘要 广济药业财务风险分析与控制 摘要 财务风险管理是财务管理活动中一个重要的分支，其研究的意义在于加强企 业应对财务活动中由于主观或客观因素而导致的经济损失可能性。医药制造业素 有“永不衰落的朝阳”行业之称，并且随着我国人口老龄化加速、大健康意识提 升等都将带动医药制造业迎来一波发展，但朝阳行业并不意味着就没有发展的风 险。随着我国经济市场化改革的深入，企业之间的竞争也渐趋激烈，企业发展也 面临着越来越多的财务风险坎。而医药制造业又属于资本密集型、创新驱动型的 行业，企业的财务风险敏感性更加强，因而加强财务风险管理就更加显得尤为必 要。 本文首先梳理了财务风险管理的相关理论基础，包括财务风险概念、分类及 成因，并介绍了财务风险管理基本流程。在此基础上以广济药业为案例研究对象 对其展开筹资风险、投资风险、资金回收风险以及收益分配风险识别，并选取了 医药行业139家样本公司，采用因子分析法对指标体系进行提炼构建医药行业财 务风险评价体系，分析指出广济药业在偿债能力、盈利能力、营运能力、发展能 力及现金流方面存在的风险。最后针对广济药业识别及评价的基础上对所存在的 财务风险相对应提出控制措施。 本文期望通过对医药行业样本公司建立适用于医药行业的财务风险评价体系， 并针对本文所识别的财务风险能够进行有效的控制。并以期能够为其他医药行业 财务风险评价提供有益借鉴，加强医药行业公司财务风险管理水平。 关键词：财务风险；财务风险识别；财务风险评价；财务风险控制 万方数据 MPAcc学位论文Ab MPAcc学位论文 Ab stract Financial risk management is an important financial management activities of the branch，Its significance lies in the possibility of strengthening the enterprises to cope with the financial activities of economic losses due to subj ective or obj ective factors caused．Pharmaceutical manufacturing industry known as”the sun never decline，”said the industry,and with the accelerated aging of our population，a large health awareness raising and SO will drive the development of the pharmaceutical manufacturing industry ushered in a wave，but a sunrise industry does not mean that no risk of development．With the deepening of China’S market-oriented reforms of the economy, competition among enterprises has become increasingly fierce，the development of enterprises are facing more and more financial risk．The pharmaceutical manufacturing industry and capital．intensive，innovation．driven industries，financial risk—sensitive enterprises strengthened，thereby enhancing even more financial risk management is particularly necessary． This paper reviews the basis of relevant theories of financial risk management， including financial risk concept，causes and classification，and describes the basic flow of financial risk management．On this basis，in order to Guang Ji Pharmaceutical as a case study to expand its financing ris