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论文编号：	15289
作者编号：	2120223792
上传时间：	2025/3/17 16:54:28
中文题目：	Y制药公司财务风险管理研究
英文题目：	Research on financial risk management optimization of Y pharmaceutical company
指导老师：	姚颐
中文关键字：	财务风险；制药企业；风险管理
英文关键字：	financial risk; pharmaceutical enterprises; risk management
中文摘要：	“十四五”以来，我国医药产业作为蓬勃发展的国民支柱行业，展现出良好的发展韧性，积极推进高质量发展转型，同时也在努力适应新形势，通过创新、监管优化和国际合作等措施，克服挑战，推动产业可持续发展。然而，医药行业现在也正面临深刻的市场环境变革，包括更严格的药品审核政策、供应链稳定性挑战、加剧的市场竞争和国际市场进入难题等。医药制造业本身具有投资周期长、高投入、高收益、高风险的行业特征。如何根据行业变化和企业自身特点进行财务风险管理，成为众多制药企业亟待解决的问题。 本文选取了Y制药公司作为案例对象进行分析讨论，通过对该公司财务报表数据进行比较分析，并结合公司经营管理情况进行全面的风险识别，分析出该公司在财务风险管理中存在的问题主要有：信用政策宽松导致应收账款回收效率低，现金流预测与动态调整机制缺失，关联方交易风险防范机制缺失等问题。针对Y公司在财务风险管理中存在的这些问题，本文提出了优化建议：在资金回收风险管理优化方面，制定更严格的客户信用管理政策，加强催收和回款管理，提高应收账款回收效率；在现金流量风险管理优化方面，加强对现金流的预测和监控，实行动态的资金管理，更好地把控资金流动性；在关联方交易风险管理优化方面，加强对关联方交易的审核和监督，优化采购流程和供应商管理，防范并分散关联方交易潜在的风险。 研究结果表明，Y制药公司在财务风险管理方面既存在共性挑战，也存在着特有的风险。通过本文的研究，不仅为Y公司提供了具体的风险管理策略，也为医药行业其他企业提供了有益的参考与借鉴。本文的贡献在于丰富了医药行业财务风险管理的研究内容，为构建更加完善的风险管理体系提供了理论支持与实践指导。
英文摘要：	Since the 14th five-year plan, China's pharmaceutical industry, as a booming national pillar industry, has shown good development resilience, actively promoted high-quality development and transformation, and is also trying to adapt to the new situation, overcome challenges and promote sustainable development of the industry through measures such as innovation, regulatory optimization and international cooperation. However, the pharmaceutical industry is also facing profound changes in the market environment, including stricter drug audit policies, supply chain stability challenges, increased market competition and international market entry problems. The pharmaceutical manufacturing industry has the characteristics of long investment cycle, high investment, high income and high risk. How to manage financial risk according to the change of industry and the characteristics of enterprises is a difficult problem for many pharmaceutical enterprises. This paper selects Y Pharmaceutical Company as the case object for analysis and discussion. Through the comparative analysis of the company 's financial statement data, and combined with the company 's operation and management to conduct a comprehensive risk identification, it analyzes the company’s financial risk management. The main problems are: loose credit policy leads to low efficiency of accounts receivable recovery, lack of cash flow forecasting and dynamic adjustment mechanism, and lack of risk prevention mechanism for related party transactions. In view of these problems existing in Y company’s financial risk management, this paper puts forward optimization suggestions : in the optimization of capital recovery risk management, formulate stricter customer credit management policies, strengthen collection and recovery management, and improve the efficiency of accounts receivable recovery ; in the optimization of cash flow risk management, we should strengthen the prediction and monitoring of cash flow, implement dynamic capital management, and better control capital liquidity ; in the aspect of risk management optimization of related party transactions, we should strengthen the audit and supervision of related party transactions, optimize the procurement process and supplier management, and prevent and disperse the potential risks of related party transactions. The results show that Y pharmaceutical company has both common challenges and industry-specific risks in financial risk management. Through the study of this paper, it not only provides specific risk management strategies for Y company, but also provides useful reference for other enterprises in the pharmaceutical industry. The contribution of this paper is to enrich the research content of financial risk management in pharmaceutical industry, and provide theoretical support and practical guidance for constructing a more perfect risk management system.
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