本文選題：醫(yī)藥行業(yè)　切入點：研發(fā)投入強度　出處：《對外經濟貿易大學》2017年碩士論文　論文類型：學位論文

【摘要】：伴隨著全球經濟和科技的發(fā)展,醫(yī)藥行業(yè)的發(fā)展也在不斷推進,不論是發(fā)達國家還是發(fā)展中國家,作為支柱產業(yè)之一的醫(yī)藥行業(yè)都蘊含著巨大的經濟及社會效益。我國作為發(fā)展中國家,醫(yī)藥行業(yè)尤其是西藥方面起步要晚于歐美這樣發(fā)達的國家,在研發(fā)方面與歐美相比還有一定差距,但近年來亦快速增長。早在20世紀,美國醫(yī)藥研發(fā)就已經具有一定規(guī)模,其研發(fā)主要集中在加州、華盛頓和新英格蘭地區(qū),在美國加州聚集2500家生物醫(yī)學公司、至少75所大學和非盈利的私人研究機構專門從事醫(yī)藥研發(fā)。在美國,大約有80%的研發(fā)活動投入在新藥發(fā)明,18%的研發(fā)活動投入在現(xiàn)有產品的改進,67%的成本花費在新藥開發(fā)階段。我國目前還是有很多醫(yī)藥企業(yè)以仿制藥品為主,利用成本差異來搶占一定的市場份額,但是這樣的形式不利于企業(yè)發(fā)展,不利于企業(yè)研發(fā)能力的提升,也不利于我國醫(yī)藥行業(yè)的前進。本文通過實踐研究,就“我國醫(yī)藥行業(yè)企業(yè)的研發(fā)投入對績效產生的影響”進行分析,得出如下結論:本文選取83家在我國證券交易所上市的醫(yī)藥制藥公司,其中西藥上市公司有70家,生物醫(yī)藥公司13家,翻閱其2011年到2015年的年度報告及Wind資訊,將研發(fā)投入金額、研發(fā)支出費用化支出和研發(fā)支出資本化支出的數據作為自變量,企業(yè)的績效指標作為因變量,將資產負債率、企業(yè)規(guī)模、營業(yè)收入增長率、總資產周轉率作為控制變量,通過相關性檢測和多元回歸分析得出我國醫(yī)藥行業(yè)的研發(fā)投入總額與企業(yè)績效有正相關關系,研發(fā)支出費用化支出對企業(yè)的績效具有正向促進作用,說明研發(fā)活動的創(chuàng)新結果能夠提高企業(yè)的收益,但研發(fā)支出資本化支出與企業(yè)績效的相關關系較弱,說明自主創(chuàng)新的成果還不夠多。鑒于此,本文建議:從政府層面,國家就醫(yī)藥行業(yè)研發(fā)投入提供政策支持和相關優(yōu)惠、鼓勵醫(yī)藥行業(yè)的發(fā)展、加強上市公司研發(fā)信息的披露、完善我國企業(yè)與國外企業(yè)研發(fā)合作的政策建設;從企業(yè)層面,響應國家號召,加強科技創(chuàng)新意識、加強與研究機構的合作、加強創(chuàng)新項目的管理,不斷提升研發(fā)水平和速度,并視其為可持續(xù)發(fā)展的基礎,加大研發(fā)的資金投入,進一步增強企業(yè)自主創(chuàng)新能力。
[Abstract]:With the development of the global economy and science and technology, the development of the pharmaceutical industry is also advancing, whether developed or developing countries, As one of the pillar industries, the pharmaceutical industry has enormous economic and social benefits. As a developing country, China's pharmaceutical industry, especially Western medicine, started later than developed countries such as Europe and America. There is still a gap in R & D compared with Europe and the United States, but it has also grown rapidly in recent years. As early as 20th century, pharmaceutical R & D in the United States was already on a certain scale, mainly concentrated in California, Washington, and New England. In California, where 2,500 biomedical companies, at least 75 universities and non-profit private research institutions specialize in pharmaceutical research and development. About 80% of the R & D activities are invested in the development of new drugs, 18% of the R & D activities are invested in the improvement of existing products, 67% of the cost is spent on the stage of new drug development. At present, there are still many pharmaceutical enterprises in our country mainly focusing on imitation drugs. The use of cost differences to seize a certain market share, but this form is not conducive to the development of enterprises, enterprise R & D capabilities are not conducive to the advancement of China's pharmaceutical industry. Based on the analysis of the impact of R & D investment on the performance of Chinese pharmaceutical enterprises, the following conclusions are drawn: this paper selects 83 pharmaceutical companies listed on Chinese stock exchanges, of which 70 are listed in western medicine companies. Thirteen biomedical companies, looking through their annual reports from 2011 to 2015 and Wind information, take the data of R & D expenditure, R & D expenditure and R & D expenditure capitalization as independent variables, and the performance indicators of enterprises as dependent variables. Taking asset-liability ratio, enterprise scale, growth rate of operating income and total asset turnover as control variables, it is found that there is a positive correlation between total R & D investment and enterprise performance in China's pharmaceutical industry through correlation testing and multiple regression analysis. The positive effect of R & D expenditure on enterprise performance shows that the innovation result of R & D can improve the enterprise's income, but the correlation between R & D expenditure capitalization expenditure and enterprise performance is weak. In view of this, this paper suggests that, at the government level, the state should provide policy support and related preferential treatment for R & D investment in the pharmaceutical industry, encourage the development of the pharmaceutical industry, and strengthen the disclosure of R & D information of listed companies. Improve the policy construction of R & D cooperation between Chinese enterprises and foreign enterprises, strengthen the awareness of scientific and technological innovation, strengthen cooperation with research institutions, strengthen the management of innovative projects, and continuously improve the level and speed of R & D from the enterprise level, in response to the call of the state, Regard it as the foundation of sustainable development, increase the investment of R & D, and further strengthen the independent innovation ability of enterprises.
【學位授予單位】：對外經濟貿易大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.72;F273.1;F406.7
，

本文編號：1565638