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论文编号：	12898
作者编号：	2320190385
上传时间：	2021/12/13 17:03:31
中文题目：	ABC医药公司财务战略研究
英文题目：	Research on Financial Strategy of ABC Pharmaceutical Company
指导老师：	李莉
中文关键字：	财务战略;新医改;医药企业
英文关键字：	Financial Strategy;New Medical Reform;Pharmaceutical Enterprise
中文摘要：	我国政府自从2009年至今陆续颁布了《中共中央国务院关于深化医药卫生体制改革的意见》等一系列重大医疗卫生改革政策，——标志着“新医改”时代的到来。医药企业的红利时代一去不复返，医药企业的问题从如何发展转变成了如何生存，暴露出经营中存在的各种问题，特别是财务战略中存在的问题。 　　本文立足医药企业的内外部环境分析，提出以ABC医药公司为代表的医药企业所存在的财务战略问题，力求提出企业财务战略的解决方案。本文首先回顾了我国医疗改革的发展史，以及我国医药企业在推进医疗体制结构改革的过程中面临的种种困境，引出了本篇论文的研究背景和研究目的。本文随后介绍了财务战略相关理论，梳理了国内外财务战略相关领域的研究现状。其次，本文介绍了研究对象的公司背景和战略情况，对其内、外部环境进行了深入的分析，通过在政治和法律环境方面、经济环境方面、社会环境方面以及技术环境方面的分析，发现了外部环境对公司带来的外部的机会和威胁；通过企业生命周期分析、企业价值链分析以及企业核心竞争力分析，发现了其内部的优势和劣势。随后从财务战略角度提出其提出了其存在的问题，并尝试从投资策略、筹资策略和营运资金策略三个方面提出优化方案，并为企业优化解决方案设计提供能够有效实施的保障措施。最后，本文提出了医药企业财务战略研究的结论，并对医药企业财务战略研究的未来研究方向进行了展望。论文立足于一家具有代表性的医药企业，结合了我国当前的医疗改革政策，为财务战略研究提供了一个较新的研究视角，对提高医药企业财务战略管理水平具有一定的借鉴意义。 　　研究结果表明，公司战略能否成功与财务战略的实施有着密切关系，财务战略首先决定着企业的投资策略，筹资策略为公司投资计划提供资金支持，而营运资金策略影响着企业的日常经营。研究结果还表明，在我国医药行业不断变化的环境中，医药企业想要获得生存发展，必须重视财务战略，同时应适时调整财务战略以支撑公司战略的实现。
英文摘要：	Since 2009, the Chinese government has successively released the “Opinions of the CPC Central Committee and The State Council on Deepening the Reform of the Medical and Health System” and a series of major policies regarding the medical and health system, marking the arrival of the “New Medical Reform” era. The golden age of the pharmaceutical enterprises has gone. The focus of enterprises has changed from how to develop to how to survive, exposing various problems in business operation, especially in financial strategies. 　　Based on the internal and external environment analysis of the pharmaceutical enterprises, this paper puts forward the financial strategy problems faced by the pharmaceutical enterprises, represented by ABC Pharmaceutical Company, and tries to put forward solutions from the financial strategic perspectives for the company. Firstly, the paper reviews the history of China’s medical system reform and analyzes the difficulties faced by the enterprises in the pharmaceutical industry in China during the medical reform process, which leads to the background and purpose of this research. Then the related financial strategy theories are introduced, followed by the introduction of the domestic and overseas research status. Secondly, this paper gives introduction about the background and strategic situation of the target company. Through analyzing its internal and external environment in depth, the financial strategic problems that existed are raised. By analyzing the external environment analysis, which includes the political and law environment, the economic environment, the social environment, and the technological environment, the external opportunities and threats are recognized. And by analyzing the internal environment analysis, which includes the enterprise life cycle analysis, enterprise value chain analysis, and the critical success factor analysis, the internal advantages and disadvantages are also recognized. Then from the perspective of financial strategy, the paper puts forward the existing problems. Then the optimization schemes from the perspective of investment tactics, financing tactics and working capital tactics are introduced, following by the corresponding safeguard measures. Finally, at the end of the paper, conclusions are drawn followed by the future research direction to look forward into. Based on the financial strategy of a representative pharmaceutical enterprise under the latest medical reform policies in China, this paper provides a relatively new research angle for the financial strategy research. This paper also has certain reference value for the improving of the level of the financial strategy management of pharmaceutical enterprises. 　　Showing as the research results, the success of the company strategy has close relationship with the implementation of the financial strategy. The financial strategy in the first place decides the investment tactics. Then the financing tactics provides funds for the company’s investment plan, and the working capital tactics affect the daily operation of the enterprise. The research results also show that in the ever-changing environment of China's pharmaceutical industry, pharmaceutical enterprises must pay special attention to financial strategy and must timely adjust the strategy to support the realization of the company strategy in the meantime.
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