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论文编号：	13905
作者编号：	2320200698
上传时间：	2023/6/5 20:36:30
中文题目：	K医药公司财务风险管理研究
英文题目：	Research on financial risk management of K pharmaceutical companies
指导老师：	张继勋
中文关键字：	财务风险管理；医药公司；财务风险
英文关键字：	financial risk management; Pharmaceutical companies; Financial risk
中文摘要：	风险的存在使公司的发展前景充满不确定因素。医药行业具有高投入、高风险、高投资回报的特点，在面临着严峻的市场环境和激烈的市场竞争时，要保持良好的经营状态，就需要时刻注意自身的财务风险并进行理性的分析与经营。本文从K医药公司的财务现状、现行财务风险管理现状入手，探讨了公司财务风险管理中的一些问题，并提出了解决这些问题的对策，对公司的生存和发展具有重要意义。 本文首先阐述了研究我国上市医药公司财务风险管理的背景和意义，然后运用案例分析法和文献研究法，以国际和国内关于财务风险管理的相关理论为基础，进一步讨论了K医药公司的财务风险管理问题。结合K医药公司近几年的财务数据指标及采取的现存风险管理措施，识别出公司在日常生产经营中存在的财务风险管理存在的问题，发现公司财务风险管理组织架构不完善、风险管理意识薄弱、没有设置专门的部门、缺乏完善的风险预警制度；风险识别及评价不准确，未能准确识别出公司的筹资风险，未能准确评价营运风险的重要性；风险回避措施实施不到位，投资项目缺乏系统可行性分析，应收账款缺乏事前控制，损失控制措施实施过程监控不严。最后，针对公司中所出现的财务风险管理问题，给出了一些改进措施，具体内容如下：加强全体员工财务风险管理的意识，建立独立的财务风险管理部门，完善风险预警制度；优化筹资风险识别流程，加强营运评价准确性；优化产品结构，加强项目投资可行性分析；加强应收账款管理；通过加强销售费用及研发费用管理等严格监控损失控制措施实施过程。
英文摘要：	The existence of risks makes the company's development prospects full of uncer-tainties. The pharmaceutical industry has the characteristics of high investment, high risk and high return on investment, and in the face of severe market environment and fierce market competition, in order to maintain a good operating condition, it is neces-sary to always pay attention to its own financial risks and conduct rational analysis and operation. Starting from the financial status and current financial risk management measures of K Pharmaceutical, this paper discusses some problems in the company's financial risk management and puts forward countermeasures to solve these problems, which is of great significance to the survival and development of the company. This paper first expounds the background and significance of studying the finan-cial risk management of listed pharmaceutical companies in China, and then uses the case analysis method and literature research method to further discuss the financial risk management of K pharmaceutical companies based on the relevant theories of interna-tional and domestic financial risk management. Combined with the financial data indi-cators of K Pharmaceutical Company in recent years and the existing risk management measures adopted, the problems of financial risk management in the company's daily production and operation were identified, and it was found that the company's financial risk management organizational structure was not perfect, the risk management aware-ness was weak, there was no special department, and there was a lack of a perfect risk early warning system; Inaccurate risk identification and evaluation, failure to accu-rately identify the company's financing risks, and failure to accurately evaluate the im-portance of operational risks; The implementation of risk avoidance measures is not in place, the investment project lacks systematic feasibility analysis, the accounts receiv-able lack prior control, and the implementation process of loss control measures is not strictly monitored. Finally, in view of the financial risk management problems in the company, some improvement measures are given, the specific contents are as follows: strengthen the awareness of financial risk management of all employees, establish an independent financial risk management department, and improve the risk early warning system; Optimize the fundraising risk identification process and strengthen the accu-racy of operational evaluation; Optimize product structure and strengthen project in-vestment feasibility analysis; Strengthen accounts receivable management; We strictly monitor the implementation of loss control measures by strengthening the management of sales expenses and R&D expenses.
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