| In recent years,the country to promote the development of medical and health,vigorously carry out medical reform,national drug concentration with quantity procurement become the key "breakthrough",medical security directory adjustment,the development of science and technology makes the payment pattern,drug price management,these have become the key points of the pharmaceutical industry to achieve better and faster development.At the same time,with the sudden outbreak of COVID-19 in 2020,the level of innovative research and development and cost control will be the key factor affecting the competitiveness of pharmaceutical enterprises in the future.Opportunities and challenges coexist,how to seek the pharmaceutical manufacturing enterprises for their own rapid development has become a concern.In the pharmaceutical industry,collectivized enterprises have become the "leader" in the development of the industry due to their scale advantages,pharmaceutical research and development,and anti-risk ability,and where can the group enterprises finance,how to improve the use efficiency of funds and optimize financing are important issues that must be considered in their operation.For enterprise financing,on the one hand,it helps to strengthen the capital flow between the parent company and its subsidiaries and subsidiaries,help to reduce the financing cost of the enterprise,and reduce the risk by adjusting the capital structure;on the other hand,the financial risk may spread to other enterprises.With the expansion of the overall scale of the enterprise and the expansion of the group’s business field and scope,it brings higher challenges to the financing management of the group enterprises.Therefore,the optimization of financing management of collectivized enterprises needs to start from the overall development strategy,overall consideration and unified planning.In this paper,it selects —— JX Pharma Group,a top enterprise in the pharmaceutical industry,as the case object.First of all,the development status of the pharmaceutical industry,the basic situation of the group,the shareholding structure and organizational structure are introduced.Second,through the analysis of financial data to the group’s financing channels,financing structure,financing period and the present situation of capital repayment ability analysis,analysis of JX Pharma financing management unreasonable financing institutions,financing funds low efficiency,financing management internal control,financing channels and way,financing management evaluation system is not perfect.Finally,according to the actual situation in the financing management of JX Pharmal Group,countermeasures are put forward for scientifically formulating financing management objectives,optimizing the financing structure,strengthening the internal control of financing management,exploring diversified financing channels and improving the financing management evaluation system.The research in this paper has practical significance and theoretical value for enterprises to strengthen fund management and enhance financing ability,to help enterprises to better optimize the financing management process and improve the efficiency of capital utilization. |