康美药业财务风险控制研究的生存情况，政府对药品的监管力度不断加大，药品价格持续走低，药品分类管理政策相继出台，使得医药企业的利润空间不断受到挤压，“限售药”和监管医药广告也制约了医药企业的市场推进步伐，所以在这种情况下医药行业既面临着新生，也面临着挑战，医药企业要想保持稳定的生产经营，就必须提高自己抗击财务风险的能力。 现以康美药业为例，以康美药业的财务状况为基础，通过调查资料及财务数据分析，分析其在生产经营过程中面临的财务风险以及风险产生的原因。结合康美药业财务状况和财务风险管理相关理念，对康美药业的财务风险管理提出控制对策，争取达到最大化的财务风险控制。关键词：财务风险 ； 财务风险控制 ；康美药业 AbstractFinancial risk is a problem that enterprises will face in the process of development and operation. It has a huge negative impact on the sustainable development of the company. Mainly in the enterprise investment, financing, benefit distribution and other aspects. In the last few years, the Central Committee of the Communist Party of China and the local government issued a series of policies on deepening the reform of medical system and health and focusing on the implementation of medical and health system reform measures to promote the reform of the medical industry in the new era. Considering the existing situation of the medical industry. The government’s supervision on drugs is increasing, and the price of drugs continues to decline. Drug classification management policies have emerged one after another, which makes the profit space of pharmaceutical enterprises constantly squeezed, “drug restriction” and regulatory pharmaceutical advertising also restrict the pace of market promotion of pharmaceutical enterprises, so in this case, the pharmaceutical industry is facing both new and challenges. If pharmaceutical enterprises want to maintain stable production and operation, th...
