摘要
中国医药市场的特点表现为:市场竞争激烈,市场集中度不断提高,药品价格逐步下降,医药产业的子行业,面临的市场环境各不相同。在这样的市场环境下,医药企业如何避免陷入财务危机,控制财务风险是企业发展面临的重要问题之一。Z值模型是评估企业财务风险的经典方法之一,主要特点是客观准确,计算简便,具有较强的操作性。医药企业可通过提高主营业务收入,开发企业拳头产品等措施来控制企业财务风险。
There are several characteristics of Chinese pharmaceutical market： fierce competitive, rising market concentration, falling drug price. Besides, different sub-sectors of pharmaceutical industry are under various kinds of market environment. In such cases, in order to get development, it is important for pharmaceutical enterprises to try to avoid from being in trouble in financial collapse, and lower financial risk. Z-Value Model is objective, accurate, simply calculating and easily operative, and has been widely used to evaluate financial risk. Pharmaceutical enterprises can improve prime operating revenue, develop hit product and take other actions to control financial risk.
出处
《企业活力》
2010年第5期10-13,共4页
Enterprise Vitality
关键词
医药制造业
Z值模型
财务风险
pharmaceutical industry
Z-value model
financial risk
