目 录摘 要.......................................................................1关键词.......................................................................1引言.........................................................................21 财务风险管理基本理论概述......................................................21.1 相关概念..................................................................21.1.1 财务风险................................................................21.1.2 财务风险的识别...........................................................21.1.3 财务风险管理.............................................................31.2 财务风险的分类.............................................................31.3 财务风险的特征.............................................................41.4 财务风险识别方法...........................................................42 云南白药集团股份有限公司财务风险分析与识别......................................52.1 云南白药集团股份有限公司简介................................................52.2 云南白药集团股份有限公司基本财务信息分析......................................52.2.1 利润构成与盈利能力分析....................................................52.2.2 经营与发展能力分析.......................................................62.2.3 资产与负债分析...........................................................62.3 云南白药集团股份有限公司财务风险识别.........................................72.3.1 筹资风险识别.............................................................72.3.2 投资风险识别.............................................................82.3.3 营运风险识别.............................................................92.3.4 收益分配风险识别........................................................103 云南白药集团股份有限公司财务风险管理存在的主要问题..............................103.1 人员综合素质不高..........................................................113.2 应收账款管理不当.........................