基于现金流量的财务风险研究——以云南沃森生物技术股份有限公司为例-毕业论文.doc

毕业论文 基于现金流量的财务风险研究 ——以云南沃森生物技术股份有限公司为例 摘 要 由于当前经济全球化的发展和市场竞争强度的提升，财务风险控制和防范在企业管理已经越来越重要。而现金流的管理是财务风险防控的重点，它可以更加准确的去反映企业经营的状况，为了达到长远发展的目标，许多企业开始将对现金流量的管理与财务风险的防控紧密联系。制药企业在经营过程中会产生巨额的研发资金，现金流大幅波动、预测难度大，且当前医疗改革越加细化，制药企业的新药研发技术欠缺等问题开始显现，这就意味着制药企业现金流量的管理需要达到更高的层次。本文的研究对象是云南沃森生物技术股份有限公司，根据该公司近几年的财务信息，分析其现金流状况，进一步探究现金流视角下的财务风险，并提出相应的控制风险的措施。意在改善沃森生物使用现金的效率，降低财务风险，增强竞争优势。 关键词：现金流量；财务风险；医药行业 ABSTRACT Due to the expansion of economic globalization and the improvement of market competition, financial risk control and prevention has become more and more important in enterprise management.Cash flow management is the focus of financial risk prevention and control, which can more accurately reflect the status of enterprise operation. In order to achieve the goal of long-term development, many enterprises begin to closely link the management of cash flow with the prevention and control of financial risk.In the process of operation, pharmaceutical enterprises will generate a huge amount of research and development funds, the cash flow will fluctuate greatly, and it is difficult to predict. In addition, the current medical reform is getting more detailed, and pharmaceutical enterprises lack of new drug research and development technology and other problems begin to emerge, which means that pharmaceutical enterprises need to reach a higher level of cash flow management.The research object of this paper is Walvax Biotechnology Co., Ltd. According to the financial information of the company in recent years, it analyzes its cash flow status, further explores the financial risks from the perspective of cash flow, and proposes corresponding measures to control risks.The aim is to improve the efficiency of Watson bio-cash, reduce financial risk and enhance competitive advantage. Key Words: Cash flow; Financial risk;Pharmaceutical industry 目 录 TOC \o 1-2 \h \u 32252 摘 要 I 4478 ABSTRACT II 30964 引 言 2 11039 第一章 现金流量视角下财务风险阐述 3 15915 1.1现金流量和财务风险的定义 3 104