康惠制药公司财务风险预警分析论文查重终稿.pdfVIP

摘 要 摘 要 近年来，随着医药卫生体制改革的深入，国家医药行业政策不断规范和调整，给 整个医药行业的未来发展带来巨大的冲击，我国医药行业在保持快速增长态势的同 时，也面临着巨大的挑战。因此，若医药公司面临的风险没有被及时发现，就很可能 使其陷入经营困境。这就需要公司根据自身财务状况，建立切实可行的财务风险预警 体系，防范财务风险，规避损失。 本文以康惠制药公司为例，首先介绍研究的背景与意义，同时对国内外研究状况 进行理论综述，确定相关的研究方法，提出论文的研究的思路，并介绍财务风险、财 务风险预警以及功效系数法的概念。其次对康惠制药公司的基本情况进行介绍，从筹 资、投资、运营、收益分配四个方面分析了财务风险的相关指标，提出公司财务风险 预警现状及存在的问题。接着介绍财务风险预警体系，用熵值法计算出所选指标的权 重，并采用改进后的功效系数法根据公司五年的财务数据进行评分，确定公司财务风 险的预警等级。最后对康惠制药公司财务风险预警等级结果进行分析，发现企业具有 投资、运营、收益分配的风险，并提出合理、科学的防范措施。企业建立适当的财务 风险预警体系能够有效提高该公司的风险预知水平，改善公司的财务问题，使公司能 够更稳健的发展。 关键词：财务风险；财务风险预警；功效系数法 I ABSTRACT Recently, As a result of the in-depth reform of the pharmaceutical industry system, and national pharmaceutical industry policy has been constantly standardized and adjusted, which has brought a huge impact on the future development of the entire pharmaceutical industry. While maintaining a rapid growth trend, Chinas pharmaceutical industry is also facing huge challenges. Therefore, if the risks faced by pharmaceutical companies are not discovered in time, it is likely to make them into a business dilemma. This requires the company to establish a feasible financial risk early warning system according to its own financial status to prevent financial risks and avoid losses. This paper takes kanghui pharmaceutical company as an example, firstly the background and significance of the research are introduced, at the same time, makes a theoretical review of the research status at home and abroad, determines the relevant research methods, proposes the research ideas of the paper, and introduces the concepts of financial risk, fi