I摘 要摘 要近年来，随着医药卫生体制改革的深入，国家医药行业政策不断规范和调整，给整个医药行业的未来发展带来巨大的冲击，我国医药行业在保持快速增长态势的同时，也面临着巨大的挑战。因此，若医药公司面临的风险没有被及时发现，就很可能使其陷入经营困境。这就需要公司根据自身财务状况，建立切实可行的财务风险预警体系，防范财务风险，规避损失。本文以康惠制药公司为例，首先介绍了研究的背景与意义，同时对国内外研究状况进行理论综述，确定相关的研究方法，提出了论文的研究的思路，并介绍了财务风险、财务风险预警以及功效系数法的概念。其次对康惠制药公司的基本情况进行介绍，从筹资、投资、运营、收益分配四个方面分析了财务风险的相关指标，提出公司财务风险预警现状及存在的问题。接着介绍了财务风险预警体系，用熵值法计算出所选指标的权重，并采用改进后的功效系数法根据公司五年的财务数据进行评分，确定公司财务风险的预警等级。最后对康惠制药公司财务风险预警等级结果进行分析，发现企业具有投资、运营、收益分配的风险，并提出了合理、科学的防范措施。企业建立适当的财务风险预警体系能够有效提高该公司的风险预知水平，改善公司的财务问题，使公司能够更稳健的发展。关键词：财务风险；财务风险预警；功效系数法I西京学院本科毕业设计（论文）ABSTRACTIn recent years, with the deepening of the reform of the medical and health system, the national pharmaceutical industry policy has been constantly standardized and adjusted, which has brought a huge impact on the future development of the entire pharmaceutical industry. While maintaining a rapid growth trend, China's pharmaceutical industry is also facing huge challenges. Therefore, if the risks faced by pharmaceutical companies are not discovered in time, it is likely to make them into a business dilemma. This requires the company to establish a feasible financial risk early warning system according to its own financial status to prevent financial risks and avoid losses.Taking kanghui pharmaceutical company as an example, this paper firstly introduces the background an...
