会计学院知识库

    The pharmaceutical industry is an important industry related tonational livelihood as well as economic development. In order to achievethe purpose of optimising the allocation of health resources and reducingthe burden of medical costs, the reform of the healthcare system has beendeepening. Centralised volume purchase of drugs and consumables is oneof the important elements of the deepening pharmaceutical reform. Underthe premise of the implementation of the drug consistency evaluationpolicy, the volume-based procurement plays the effect of exchangingquantity for price and significantly reduces the price of drugs. Theimplementation of the volume-based procurement will have a significantimpact on the production and operation of pharmaceutical enterprises aswell as the direction of future development, for which both risks and benefits coexist. Due to the high cost, high profit and high riskcharacteristics of the pharmaceutical industry, enterprises need tostrengthen the importance of financial risk. Therefore, analysing theimpact of band purchasing on the financial risk of pharmaceutical enterprises, and identifying and evaluating the financial risk of enterprisesare conducive to the good development of pharmaceutical enterprises.

     The article selects a representative generic drug enterprise Salubrisas the research object, whose main products are affected by band purchasing and account for a higher proportion of operating incomeFirstly, this paper summarises the existing literature and relevant theoriesto provide theoretical support for the financial risk identification andevaluation of Salubris. Secondly, the financial risk of Salubris isidentified from four perspectives: operation, profitability, debt service anddevelopment by combining financial data and indicator analysis. Thirdlythe improved efficacy coefficient method combined with Pearsoncorrelation analysis and entropy value method is used to evaluate thefinancial risk of Salubris, determine the financial risk level of each yearand find out the main problems of Salubris under the volume-basedprocurement. Finally, based on the results of the study on Salubristargeted recommendations are made to strengthen inventory management，improve asset utilisation eficiency,increase market share outsidehospitals, broaden financing channels and strengthen investment tracking.