%0 Journal Article
%T 基于存货准则下医药行业案例分析
Case Analysis of the Pharmaceutical Industry Based on the Inventory Standards
%A 梁熙目
%J Frontiers of International Accounting
%P 446-454
%@ 2169-2580
%D 2025
%I Hans Publishing
%R 10.12677/fia.2025.142054
%X 基于存货准则下的医药行业案例分析揭示，随着我国市场经济的稳步发展与市场环境的日新月异，医药企业在成长过程中必须严格遵循相应的会计准则。存货准则的更新要求医药企业在进行财务活动时，需紧密结合自身经营特点进行政策分析和财务风险评估，以推动企业实现可持续发展，确保长期稳定的增长。本文通过分析存货准则实施后对医药企业财务分析的重要性和实际意义，探讨了在此准则下医药企业在财务分析过程中遇到的问题，并提出针对性的优化策略，以提升财务分析工作的有效性。期望这些措施能够帮助医药企业增强财务管理能力，更加从容地应对新准则带来的挑战，确保在复杂多变的市场环境中保持竞争力。
Based on the case analysis of the pharmaceutical industry under the inventory standard reveals that, with the steady development of China’s market economy and the rapid development of the market environment, the pharmaceutical enterprises must strictly follow the corresponding accounting standards in the process of growth. The update of inventory standards requires pharmaceutical enterprises to conduct policy analysis and financial risk assessment closely combining their own operating characteristics in financial activities, so as to promote the sustainable development of enterprises and ensure long-term and stable growth. By analyzing the importance and practical significance of the financial analysis of pharmaceutical enterprises after the implementation of the inventory standards, this paper discusses the problems encountered in the process of financial analysis of pharmaceutical enterprises under this standards, and puts forward targeted optimization strategies to improve the effectiveness of financial analysis. It is expected that these measures will help pharmaceutical companies enhance their financial management capabilities, more calmly cope with the challenges brought by the new standards, and ensure that they remain competitive in a complex and volatile market environment.
%K 存货准则，
%K 医药行业，
%K 财务分析
Inventory Standards
%K Pharmaceutical Industry
%K Financial Analysis
%U http://www.hanspub.org/journal/PaperInformation.aspx?PaperID=112543