云南白药集团负债经营战略分析.docx

经典专科、本科、硕博、研究生、期刊毕业论文 经典2019成稿 仅供参考 精心整理 仅供参考 勿用作商业用途 摘 要 负债经营是市场经济发展到一定阶段的必然产物，负债经营可以提高企业市场竞争能力，增加经济效益，但它也是利弊同存的一体，企业在经营的过程中如何保持适度负债经营、降低风险的发生便显得十分重要了。 本文主要研究的是云南白药集团负债经营战略分析，首先通过对当前负债经营背景的了解，对负债经营的利与弊进行分析；其次结合云南白药集团的实际情况以及该集团披露的财务报表，对集团现状进行简要分析；再次通过现象看本质，结合云南白药集团的现状，找出云南白药集团存在缺乏负债经营风险意识、风险制度管理不完善、风险管理监管力度不足、负债结构不合理等问题及原因分析；最后针对问题提出完善云南白药集团负债经营的对策。 本文主要采用案例研究法。云南白药集团是国民老品牌，也是云南省的代表性企业，其地位及资历是不置可否的，它所存在的问题无疑也是相对具有代表性的，虽然负债经营的企业很多，但是对于这样一个国家重点支持的集团，其研究性也是十分巨大的，特别是随着国家供给侧改革① ① 供给侧结构性改革旨在调整经济结构，使要素实现最优配置，提升经济增长的质量和数量。需求侧改革主要有投资、消费、出口三驾马车，供给侧则有劳动力、土地、资本、制度创造、创新等要素。 关 键 词：云南白药集团 负债经营 负债结构 经典专科、本科、硕博、研究生、期刊毕业论文 经典2019成稿 仅供参考 精心整理 仅供参考 勿用作商业用途 经典专科、本科、硕博、研究生、期刊毕业论文 经典2019成稿 仅供参考 精心整理 仅供参考 勿用作商业用途 Abstract Liability operation is the inevitable product of the development of the market economy to a certain stage. Liability operation can improve the market competitiveness of enterprises and increase economic benefits, but it is also a combination of advantages and disadvantages. It is very important for enterprises to maintain moderate liability operation and reduce risks in the process of operation. This paper mainly studies the debt management strategy analysis of yunnan baiyao group. Firstly, it analyzes the advantages and disadvantages of the debt management through the understanding of the current debt management background.Secondly, combined with the actual situation of yunnan baiyao group and the financial statements disclosed by the group, the status quo of the group is briefly analyzed.Thirdly, by looking at the essence of the phenomenon and combining with the current situation of yunnan baiyao group, this paper finds out the problems and causes of yunnan baiyao group, such as lack of liability management risk awareness, imperfect risk system management, insufficient risk management supervision and unreasonable liability structure.Finally, the paper puts forward countermeasures to improve yunnan baiyao groups liability management. In this paper, using th