恒瑞医药股份有限公司财务风险及防范-会计-毕业论文.pdfVIP

文档均为word文档，下载后可直接编辑使用亦可打印 摘要 医药行业是我国社会经济中重要的一部分，近几年的发展也越来越快，处 于增长的趋势，随着医疗体制改革的不断推进，医药企业的数量和规模也越来越 大，科技产品日新月异，市场竞争力愈发激烈，每个企业都面临巨大的挑战。医 药行业对于产品研发的资金投入比较多，其中产生的风险也很高，在企业发展的 同时，重视其财务工作中的风险问题，对企业的稳定发展有着十分重要的意义。 本文主要对恒瑞医药股份有限公司在筹资、投资、经营以及收益分配各项活动中 存在的财务风险进行识别，并对产生这些风险的原因进行分析。文章选取恒瑞医 药2016年到2018年的主要财务数据，分析公司的基本财务状况，通过财务指标， 了解公司在各个方面的财务问题。构建单变量模型和多变量Z-SCORE模型，对恒 瑞医药的财务风险做出一个综合性的评价。最后，提出适合于恒瑞医药的财务风 险防范措施，保证公司的稳定发展。 关键词 医药企业 财务风险 模型分析 风险防范 Abstract The pharmaceutical industry is an important part of the social economy of our country, and its development in recent years is getting faster and faster, and it is in the trend of growth. With the continuous progress of the reform of the medical system, the number and scale of pharmaceutical enterprises are also getting bigger and larger. With the rapid development of scientific and technological products, the market competitiveness is becoming more and more fierce, and every enterprise is facing great challenges. The pharmaceutical industry has a lot of capital investment in product research and development, among which the risk is also very high. While the enterprise is developing, it is of great significance to attach importance to the ris in its financial work for the stable development of the enterprise.This paper mainly identifies the financial risks existing in the activities of financing, investment, management and income distribution of Hengrui Pharmaceutical Co., Ltd., and analyzes the causes of these risks. This paper selects the main financial data of Hengrui Pharmaceutical from 2016 to 2018, analyzes the basic financial situation of the company, and understands the financial problems of the company in all aspects through the financial indicators. The univariable model and multivariable Z-SCORE model are constructed to evaluate the financial risk of Hengrui Medicine. Finally, the financial risk prevention measures suitable for Hengrui Medicine are put forward to ensure t