| Small and medium-sized enterprises(smes)benefit from digital technologies that empower traditional financial systems and increase the breadth and depth of financial services available to more people.As a rookie in the pharmaceutical industry,X Company enjoys a strong development momentum.Especially after being classified as a specialized and special new enterprise,X Company enjoys a lot of policy benefits.With the continuous improvement of people’s living standard in our country,people pay more attention to their physical condition,which makes the demand for medical products increase dramatically.At the same time,the aging population further expands the market demands for the pharmaceutical industry.Under the environment of increasingly popular undergraduate education in China,the talent gap is narrowing,and there are many digital talents,which promotes the integration of digital technology into the traditional financial system and speeds up the arrival of the digital financial era.Therefore,small and medium-sized pharmaceutical manufacturing enterprises should grasp the development of the tuyere,use digital finance as a means to absorb capital,improve financial performance,and achieve corporate development.The research method of this paper adopts the literature research method to make the related concepts clear and the data accurate.The case study method is used to concretize the enterprise problems and propose countermeasures,so as to provide practical reference for the development of the same type of specialized and specialized new enterprises.Comparative analysis method is used to analyze the difference between traditional finance and digital finance,and longitudinal comparison is made with the financial data of X Company for several years to analyze the changes of its financial indicators under the influence of the deepening of digital finance step by step.This paper takes X Company as the research object,analyzes its financial performance based on domestic and foreign research on financial performance management theories and methods,finds out the deficiencies in financial management,and then puts forward suggestions for improvement.First of all,the concepts and theories related to this case are summarized and recorded by studying relevant literatures of domestic and foreign scholars,sorting out the achievements.Secondly,it makes a detailed case analysis of X Company,studies the basic situation and financial condition of the company,and expounds the path of X Company to improve its financial performance in digital finance according to the financial data disclosed by X Company in recent years.Thirdly,through the analysis of financial indicators,X Company is found to have deficiencies in profitability,solvency,operating capacity and development space,and the quality of operating revenue needs to be further improved.Finally,based on the above findings,it is suggested that X Company should improve its asset flow ability,strengthen cost control by using digital technology,enrich inventory management methods,and improve its brand reputation.Combined with the achievements of previous scholars,the research on relevant theories can be enriched to a certain extent,and the literature on the impact of digital finance on financial performance can be increased.It provides reference for the same type of specialized and special new enterprises to obtain development through digital finance.It provides reference value for the country to better develop,manage and guide the policy formulation of specialized and specialized new enterprises. |