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论文编号：	12701
作者编号：	2320180793
上传时间：	2021/12/4 16:30:02
中文题目：	哈药股份财务风险分析与控制研究
英文题目：	Study on Financial Risk Analysis and Control of? Harbin Pharmaceutical Group CO.,LTD?
指导老师：	郝臣
中文关键字：	医药行业;财务风险;财务风险分析;财务风险控制
英文关键字：	Pharmaceutical Industry;Financial Risk;Financial Risk Analysis;Financial Risk Control
中文摘要：	医药行业是极其重要的民生行业。一方面，医药行业的发展决定着我国综合国力能否日益强大，另一方面，医药离不开老百姓的日常生活。由于企业在正常经营过程中，或多或少会面临财务风险，因此进行财务风险管控是保障一个企业长久发展的关键。医药制造业企业一定要建立完整的财务风险控制制度，同时财务风险控制措施要行之有效，企业经营过程中因财务风险而引发的种种问题及影响才能避免，才能健康持续发展。总之，对医药企业来说，做好财务风险分析与控制是非常关键的。 本文选择哈药股份这一知名企业作为案例，开展财务风险分析与管理控制研究。首先，对财务风险相关的文献及理论进行系统梳理。其次，对哈药股份的基本情况进行简要介绍，识别其存在的财务风险，总结其财务风险管控的现状。接下来，深入分析哈药在财务风险控制过程中暴露的具体问题：在筹资风控方面，哈药债务结构不合理，偿债能力较弱；在投资风控方面，哈药研发投入不足，投资项目可行性分析差；在营运资本风控方面，哈药存货流动性水平差，应收账款周转率低下。针对以上问题，本文深入探讨了其可能产生的原因，进一步给出具体的优化对策：在筹资风控上，应科学规划筹资额，并建立有效筹资管理制度，同时合理选择债务期限。在投资风控上，应注重投资项目的可行性分析，同时完善并优化产业链以分散投资风险。在营运资本风控上，应加大产品研发投入，抢占市场，优化存货管理模式，同时改进应收账款的管理制度。最后，本文提出了几点有针对性保障性措施，从而保证财务风险控制优化方案能够顺利实施。 本文的研究，一方面可以为哈药股份自身的财务风险控制提出有针对性的改进意见；另一方面，可以为发展战略和财务状况相似的医药公司提供一定的参考以及借鉴，帮助其在进行各项经营活动过程中，有效降低各类财务风险发生的概率，避免产生财务危机。
英文摘要：	The pharmaceutical industry is a livelihood industry. On the one hand, the development of the pharmaceutical industry affects the development of the national economy, and on the other hand, it is closely related to the life of the people.It is inevitable for enterprises to encounter financial risks in the process of production and operation, so risk management and control is an inevitable choice for enterprises.Pharmaceutical manufacturing enterprises must reduce the potential financial risks in the business process as much as possible through the construction and improvement of financial risk control measures, so as to clear all kinds of obstacles in the future development. Therefore, it is very important to analyze and control the financial risks faced by pharmaceutical enterprises. This paper takes Harbin Pharmaceutical as a case to analyze the financial risk and study the management control.Firstly, the existing literature on financial risk management and relevant theories are sorted out.Secondly, it introduces the basic situation of the case enterprise, identifies its existing financial risks, and summarizes the current situation of financial risk management and control. Next, it analyzes the specific problems in financial risk control.In terms of financing risk control, the capital structure is unreasonable and the solvency is weak. In the aspect of investment risk control, r&d investment is insufficient and investment project feasibility analysis is poor.In operation risk control, inventory liquidity level is poor, accounts receivable turnover rate is low.In view of these problems, this paper discusses the causes of their occurrence deeply, and puts forward specific optimization schemes: in terms of financing risk control, we should make a reasonable plan for the amount of financing to match the capital needs, establish a financing management system to standardize the financing management process, and make a reasonable arrangement of he long-term and short-term debt to adjust the debt structure.In terms of investment risk control, the feasibility analysis of investment projects should be strengthened to improve investment returns, and the industrial chain should be improved and optimized to diversify investment risks.In terms of management risk control, we should accelerate product research and development to improve market share, promote destocking strategy to optimize inventory management level, and strengthen accounts receivable management to ensure smooth collection.Finally, in order to ensure the smooth implementation of the financial risk control optimization scheme, this paper puts forward several supporting measures, including perfecting the internal control mechanism of the company, improving the awareness of financial risk prevention, and optimizing the risk assessment system. On the one hand, the research can put forward targeted improvement measures for financial risk control of Harbin Pharmaceutical Co., LTD. On the other hand, it can provide certain reference and reference advice for pharmaceutical enterprises with similar financial status and development strategy, and help pharmaceutical enterprises timely and effectively reduce the number of financial risk events and reduce the possibility of financial crisis when carrying out various financial activities.
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