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目前,国内医药企业财务管理存在诸多问题,主要体现在基础管理薄弱,费用管控弱、财务话语权不强方面,还表现在业务流程不清晰,预算编制与执行两张皮,存货与成本管控弱、信息化程度低等方面,管理意识上表现为思维僵化,企业整体价值观意识不强,业务支持作用与业绩考核职能弱化等突出问题;据2010年《中国医药网》数据统计,目前国内80%医药企业还停留在财务核算阶段,远远未能实现由核算型财务向管理型财务阶段的跨越,财务人员无法对企业内外部环境进行科学合理的分析与决策支持,无法通过财务战略的有效实施,实现企业整体价值的提升;所以,新形势下的医药企业财务管理如何适应组织内外部环境变化,强化内功,加强战略指导作用,建立一套符合企业实际的管理与考核工具,从而全面提升企业价值是现阶段国内医药企业财务工作面临的普遍问题。
At present, there are many problems in the financial management of domestic pharmaceutical companies, mainly reflected in the weak basic management, weak cost control and weak financial discourse, as well as the unclear business processes, weak management of budgeting and execution, weak control over inventory and costs , The low degree of information technology, management consciousness manifested as rigid thinking, the overall sense of the enterprise is not strong sense of the role of business support and weakening the performance appraisal and other outstanding issues; According to 2010 “China Pharmaceutical Network” statistics, at present 80% Pharmaceutical companies still remain in the financial accounting stage, far from being able to achieve from the accounting type of financial management to the financial stage of leaps and bounds, financial staff can not be on the enterprise internal and external environment for scientific and rational analysis and decision support, not through the effective implementation of financial strategy So as to realize the improvement of the overall value of the enterprise. Therefore, how to adapt the financial management of the pharmaceutical enterprises under the new situation to the changes of the internal and external environment, strengthen the internal strength, strengthen the strategic guidance and establish a set of management and assessment tools that are in line with the actual enterprises so as to enhance the enterprises Value is the common problem facing the financial work of domestic pharmaceutical enterprises at this stage.