生物医药行业中小企业融资问题的财务成因与对策

生物医药行业在我国作为一个新兴的技术密集型行业，对技术创新能力的高要求导致企业对资金的需求量很大，因此对于本行业中小企业来说，具备较高的融资能力是至关重要的。目前，在我国中小企业融资难的问题是普遍存在的，并且生物医药行业的行业特征决定了本行业中小企业所面临的融资问题尤为严峻，生物医药中小企业融资问题的解决对于促进本行业的健康发展及加快经济发展方式转变具有十分重要的战略意义。
    本文阐述了中小企业融资的相关理论基础，介绍了生物医药行业中小企业的特征，综合分析我国生物医药行业中小企业的融资现状及融资特点，结合江苏四环生物股份有限公司的案例，通过对案例公司多种财务指标进行分析并与行业均值进行比较来评价公司的财务状况，发现企业主要是内源性融资，一旦企业收益水平发生变化，就会面临资金困难，因而外部融资难是困扰企业发展的重要原因。进一步从内部环境因素和外部环境因素两方面剖析融资困境产生的财务成因，提出了从企业自身、金融机构、政府三个方面的解决对策，旨在整体上完善中小企业融资制度体系，促进中小企业发展，也为金融机构发展潜在优质客户，在双方不断完善的过程中争取双赢结果。
关键词：融资问题；生物医药；财务分析

Abstract
The biological medicine industry has exact demands on technological innovation capability as a technology intensive industry, which causes a great demand on capital. Especially for small and medium-sized enterprises, a strong financing ability is essential. In modern China, financing problems of small and medium-sized enterprises are ubiquitous, which is particularly serious in biological medicine industry. It is important to solve the financing problems, which plays a fatal role in economic development.
The paper set forth theoretical basis of financing problems and analysis the present situation and features of financing of small and medium-sized enterprises in china with the case of JIANGSU SIHUAN BIOENGINEERING CORPORATION, we find that the main way of financing is endogenous financing so financial difficulties will come if the level of enterprise income changes then analysis the financial causes and suggestions for the financing problems of small and medium-sized enterprises in biological medicine industry which will help for enterprise’s development .
Key words：financing problems ；biological medicine ；financial analysis
 

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