医药行业上市公司绩效评价研究

发布时间：2018-05-08 14:34

本文选题：医药行业 + 上市公司　；参考：《南京航空航天大学》2016年硕士论文

【摘要】：改革开放以来,我国医药行业发展迅速,已经是国家重点扶持的战略性产业。伴随着医疗制度改革和农村医疗合作制度的推进,我国医药行业步入了稳步发展的调整转型时期。对我国医药行业的上市公司进行综合绩效评价,有利于了解我国医药行业的整体经营情况和发展潜力,对各方利益相关者的决策都有借鉴意义。本文首先对国内外相关学者关于企业绩效评价和医药企业绩效评价研究情况进行了回顾和综述,分析了我国医药行业的发展现状。然而,在医药行业的绩效评价中存在忽略行业特征,不考虑企业的社会责任,过分强调财务绩效等一些突出问题,而且目前国内学术界对医药行业上市公司绩效研究时,综合绩效评价较少,侧重于财务指标体系的构建,忽视了企业应该承担的社会责任。因此,结合医药行业上市公司发展现状和特征,运用科学、有效的评价方法对医药行业上市公司的绩效进行比较分析是一个亟待解决且意义重大的难题。本文以国有资产控股的医药行业上市公司为研究样本,采用熵权法和突变级数法相结合的定量研究方法展开研究,主要研究内容包括:第一,阐述了本论文的研究背景、目的和意义、国内外研究现状等;第二,对医药行业上市公司绩效评价相关理论进行综述,分别对绩效、绩效评价、企业绩效评价基础、企业绩效评价指标体系和企业绩效评价方法等进行了研究;第三,分析了医药行业的行业特征;第四,构建了医药行业上市公司绩效评价指标体系,阐述了各指标的内涵和评价指标标准化处理和熵权法赋权原理;第五,研究了绩效评价方法,分析了采用突变级数方法的优势;第六,根据国有资产控股的41家医药行业上市公司2014年的数据进行综合分析;最后,本文从上市公司经营管理者层面提出了相关建议,并且就如何提高医药行业的整体绩效提出针对性建议。
[Abstract]:Since the reform and opening up, China's pharmaceutical industry has developed rapidly and has become a strategic industry supported by the state. With the reform of medical system and the promotion of rural medical cooperation system, China's pharmaceutical industry has stepped into a period of steady development of adjustment and transformation. The comprehensive performance evaluation of the listed companies in the pharmaceutical industry of our country is beneficial to the understanding of the overall operating situation and development potential of the pharmaceutical industry in our country, and has reference significance to the decision-making of the stakeholders. Firstly, this paper reviews and summarizes the research on enterprise performance evaluation and pharmaceutical enterprise performance evaluation by domestic and foreign scholars, and analyzes the development status of pharmaceutical industry in China. However, there are some outstanding problems in the performance evaluation of pharmaceutical industry, such as neglecting the characteristics of the industry, not considering the social responsibility of the enterprise, and overemphasizing the financial performance. Moreover, when the domestic academic circles study the performance of the listed companies in the pharmaceutical industry at present, The comprehensive performance evaluation is less, focusing on the construction of financial index system and neglecting the social responsibility that enterprises should bear. Therefore, it is an urgent and significant problem to compare and analyze the performance of listed companies in the pharmaceutical industry by using scientific and effective evaluation methods combined with the development status and characteristics of listed companies in the pharmaceutical industry. In this paper, the listed companies in the pharmaceutical industry controlled by state-owned assets are taken as the research samples, and the quantitative research method combining entropy weight method and catastrophe series method is used to carry out the research. The main research contents are as follows: first, the research background of this paper is expounded. Purpose and significance, domestic and foreign research status quo; second, the pharmaceutical industry listed companies performance evaluation theory review, performance evaluation, performance evaluation, enterprise performance evaluation basis, The index system of enterprise performance evaluation and the methods of enterprise performance evaluation are studied. Thirdly, the characteristics of pharmaceutical industry are analyzed. Fourth, the performance evaluation index system of listed companies in pharmaceutical industry is constructed. The connotation of each index and the principles of standardized treatment of evaluation index and entropy weight method are expounded. Fifth, the performance evaluation method is studied, and the advantages of using catastrophe series method are analyzed. According to the data of 41 pharmaceutical industry listed companies controlled by state-owned assets in 2014, this paper makes a comprehensive analysis. Finally, this paper puts forward the relevant suggestions from the management level of listed companies. And how to improve the overall performance of the pharmaceutical industry put forward targeted recommendations.
【学位授予单位】：南京航空航天大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F426.72

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