企业财务风险问题探析——以振东集团为例

AbstractPharmaceuticalmanufacturingindustryisanimportantindustryrelatedtopeople'slivelihood.Withtheprogressanddevelopmentofeconomyandsociety,healthissueshavebecomethe focusofpeople'sattention.There fore,thedevelopmentofpharmaceuticalmanufacturingindustryisalsomoreconcernedbythecountryandpeople.Intheprocessofproductionandoperation,enterprisesinevitablyencounterfinancialrisks.Riskmanagementandcontrolistheine vitablechoiceofenterprises.Throughtheconstructionandimprovementoffinancialriskcontrolmeasures,pharmaceuticalmanufacturingenterprisesmustreducethepotentialfinancialrisksintheprocessofbusinessoperationasmuchaspossible,andthenclearthestumblingblockontheroadoffuturedevelopment.Therefore,itisnecessaryforpharmaceuticalmanufacturingenterprisestocontrolfinancialrisksinordertoenhancethecompetitivenessoftheindustry.However,comparedwithdevelopedcountries,atthisstage,Chinesepharmaceuticalmanufacturingenterprisesgenerallylacktheabilityofindependentinnovation,thetechnologycontentofpharmaceuticalproductsproducedbymostenterprisesisrelativelylow,andthelackofproductswithindependentintellectualpropertyrights.Inaddition,theincreasinglyfiercecompetitioninthepharmaceuticalmarketinChinamakesitinevitableforChinesepharmaceuticalmanufacturingenterprisestofacefinancialrisks.Howtocontrolthe financialriskeffectivelyisoneofthemainproblemsthatChinesepharmaceuticalmanufacturingenterprisesare facingatpresent.TakingZhendonggroupasanexample,thispaperstudiesthefinancialriskofthegroupandgivescorrespondingsuggestions.Key words:FinancialRisk;ZhendongGroup;measures