【醫(yī)藥企業(yè)財務(wù)風險識別與防范：以S藥業(yè)為例12000字（論文）】

2.1.1財務(wù)風險的概念2.1.2財務(wù)風險的分類2.1.3財務(wù)風險識別的方法2.1.4理論基礎(chǔ)2.2.1財務(wù)風險識別的研究2.2.2財務(wù)風險防范的研究2015/12/312016/12/312017/12/312018/12/312019/12/31營業(yè)收入87670000009733000000105720000001018700000011072000000營業(yè)利潤6019610012240100249000000-103000000521000000利潤總額209000000188000000347000000-112000000507000000凈利潤應(yīng)收賬款10750000001278000000129300000014730000001690000000存貨20170000002063000000204900000020150000001963000000流動資產(chǎn)合計69240000007221000000694400000060880000007684000000非流動資產(chǎn)合計1225000000013537000000146920000001576600000013781000000資產(chǎn)總計1917400000020758000000216360000002185400000021466000000流動負債合計65830000007346000000808100000095570000009929000000非流動負債合計44260000005373000000568000000049180000003854000000負債合計1100900000012719000000137610000001447500000013783000000所有者權(quán)益合計81650000008039000000787500000073790000007683000000財務(wù)費用191000000264000000310000000407000000513000000盈余公積335000000336000000344000000344000000367000000未分配利潤19710000001809000000176500000012250000001295000000年總市值153040000001269700000014618000000810100000095680000003.2.1籌資風險識別20152016201720182019吸收投資收到的現(xiàn)金104.01010取得借款收到的現(xiàn)金53.6857.7773.2377.1365.43發(fā)行債券收到的現(xiàn)金7.9211.9000收到其他與籌資活動有關(guān)的現(xiàn)金2.230.4530.329.45籌資活動現(xiàn)金流入小計64.8370.1280.2477.4684.88償還債務(wù)所支付的現(xiàn)金43.1253.6967.8876.8587.77分配股利、利潤和償付利息所支付的現(xiàn)金6.316.318.677.524.99支付的其他與籌資活動有關(guān)的現(xiàn)金0.77860.29972.451.550.8634籌資活動現(xiàn)金流出小計50.361.567984.6693.55籌資活動產(chǎn)生的現(xiàn)金流量凈額14.538.561.23%-7.21%-8.67%2015.1.312016.1.312017.1.312018.1.312019.1.31資產(chǎn)（億元）191.74207.58216.36218.54214.66負債（億元）110.09127.19137.61144.75137.83資產(chǎn)負債率（%）57.4261.2763.6066.2464.21年份流動比率速動比率現(xiàn)金流量比率利息保障倍數(shù)產(chǎn)權(quán)比率權(quán)益乘數(shù)20151.050.5534.392.011.592.3520160.980.5736.631.681.882.5820170.860.4828.642.222.052.7520180.640.3719.820.712.342.9620190.770.5317.7722.22.79資料來源：海正藥業(yè)年報整理得到3.2.2投資風險識別2015.12.312016.12.312017.12.312018.12.312019.12.31固定資產(chǎn)(億元）58.3664.1667.9377.0383.65在建工程（億元）46.95153.3249.3424.16無形資產(chǎn)（億元）8.148.487.9710.477.53合計（億元）113.4123.64129.22136.84115.3420152016201720182019總資產(chǎn)增長率10.85%8.27%4.24%0.97%-1.74%凈資產(chǎn)收益率0.19%-1.38%0.20%-7.63%1.49%主營業(yè)務(wù)利潤率27.40%27.0330.6540.8142.14成本費用利潤率2.38%1.943.37-1.164.723.2.3營運風險識別2015.12.312016.12.312017.12.312018.12.312019.12.31應(yīng)收賬款周轉(zhuǎn)率（次）5.888.278.237.377應(yīng)收賬款（億元）10.7512.7812.9314.7316.9應(yīng)收賬款占流動資產(chǎn)比率15.53%17.70%18.62%24.20%21.99%年份2015年2016年2017年2018年2019年存貨（億元）20.1720.6320.4920.1519.63存貨占總資產(chǎn)率（%）10.529.949.509.229.14存貨周轉(zhuǎn)率（次）3.433.453.522.923.173.2.4收益分配風險年份20152016201720182019凈利潤（億元）0.1357-9.4430.1357-4.92470.9307扣除非經(jīng)常損益后凈利潤（億元）-1.3907-2.8334-1.414-6.1157-2