本文關(guān)鍵詞： 生物制藥 財(cái)務(wù)角度 成長(zhǎng)性 評(píng)價(jià)　出處：《廣東工業(yè)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：生物制藥行業(yè)是我國(guó)近十年來(lái)重點(diǎn)扶持的高科技行業(yè)。雖然生物制藥行業(yè)在國(guó)家政策支持和市場(chǎng)需求增加下迅速發(fā)展起來(lái),但生物制藥行業(yè)在發(fā)展過(guò)程中卻出現(xiàn)產(chǎn)品安全問(wèn)題和自主創(chuàng)新能力低下等問(wèn)題。同時(shí)目前處于轉(zhuǎn)型時(shí)期,原材料價(jià)格上漲、出口量萎縮和融資渠道縮小所引發(fā)不同程度的財(cái)務(wù)困境,成了阻礙我國(guó)生物制藥行業(yè)穩(wěn)定成長(zhǎng)的不利因素。因此,本文的研究目的在于通過(guò)找出影響生物制藥公司成長(zhǎng)性的因素,基于財(cái)務(wù)視角,建立能有效反映生物制藥公司成長(zhǎng)性的評(píng)價(jià)指標(biāo),并通過(guò)因子分析法算出綜合得分,對(duì)結(jié)果進(jìn)行客觀的評(píng)價(jià)和給予相對(duì)應(yīng)提升公司成長(zhǎng)性的建議。 本文主要有以下五部分內(nèi)容：第一章是緒論部分,主要說(shuō)明論文的研究背景、研究意義、研究?jī)?nèi)容和研究方法、主要貢獻(xiàn)。第二章是文獻(xiàn)綜述,主要在對(duì)成長(zhǎng)性概念界定的基礎(chǔ)上,梳理成長(zhǎng)性發(fā)展理論,歸納和評(píng)述成長(zhǎng)性的影響因素和評(píng)價(jià)指標(biāo)。第三章首先歸納和總結(jié)生物制藥行業(yè)的特點(diǎn),然后通過(guò)工業(yè)總產(chǎn)值、銷售產(chǎn)值、研發(fā)投入等指標(biāo)分析目前我國(guó)生物制藥行業(yè)的現(xiàn)狀,最后結(jié)合兩者情況歸納出影響我國(guó)生物制藥行業(yè)成長(zhǎng)性的因素。第四章主要從成長(zhǎng)質(zhì)量、風(fēng)險(xiǎn)、速度、效率、創(chuàng)新、社會(huì)責(zé)任、現(xiàn)金流運(yùn)作七個(gè)維度共十八個(gè)財(cái)務(wù)指標(biāo)建立我國(guó)生物制藥公司成長(zhǎng)性的評(píng)價(jià)指標(biāo),選取了2010年前已在我國(guó)滬深股市上市的89家生物制藥公司,以2010-2012年數(shù)據(jù)為樣本,借助spss16.0統(tǒng)計(jì)軟件并采用因子分析法計(jì)算樣本公司成長(zhǎng)性的各因子得分和綜合得分。第五章根據(jù)得分結(jié)果從三方面進(jìn)行成長(zhǎng)性評(píng)價(jià)：第一,總體上看,生物制藥上市公司整體成長(zhǎng)性表現(xiàn)不佳,僅有6.74%的樣本公司成長(zhǎng)性表現(xiàn)良好；第二,從地域上看,無(wú)論是樣本總量還是成長(zhǎng)性綜合得分,東部地區(qū)生物制藥上市公司的成長(zhǎng)性比較強(qiáng)；第三,從成長(zhǎng)性動(dòng)力來(lái)看,公司的盈利狀況、現(xiàn)金運(yùn)作情況、對(duì)消費(fèi)者的貢獻(xiàn)程度、技術(shù)創(chuàng)新能力、企業(yè)資產(chǎn)運(yùn)營(yíng)狀況、發(fā)展速度都會(huì)對(duì)生物制藥公司成長(zhǎng)性的綜合得分有較大的影響。最后針對(duì)評(píng)價(jià)結(jié)果以及生物制藥公司發(fā)展?fàn)顩r,給出提升生物制藥公司成長(zhǎng)性的建議：首先要加強(qiáng)公司自身的生產(chǎn)管理,生產(chǎn)出高質(zhì)量高附加值的生物藥品；其次提高產(chǎn)品的銷售能力,加快存貨的周轉(zhuǎn),使得公司在經(jīng)營(yíng)運(yùn)作中有較快較多的現(xiàn)金流投入；最后把現(xiàn)金流用到生物制藥公司核心研發(fā)項(xiàng)目中。
[Abstract]:Biopharmaceutical industry is a high-tech industry supported by our country in recent ten years, although the biopharmaceutical industry has developed rapidly under the support of national policy and the increase of market demand. However, in the process of development, the biopharmaceutical industry has problems such as product safety and low independent innovation ability. At the same time, the price of raw materials is rising in the period of transition. The shrinkage of export volume and the narrowing of financing channels lead to different degrees of financial distress, which are the unfavorable factors that hinder the steady growth of the biopharmaceutical industry in China. The purpose of this paper is to find out the factors that affect the growth of biopharmaceutical companies, and based on the financial perspective, to establish an evaluation index that can effectively reflect the growth of biopharmaceutical companies. And through factor analysis to calculate the comprehensive score, the results of objective evaluation and give corresponding recommendations to promote the growth of the company. This article has the following five parts: the first chapter is the introduction part, mainly explains the research background, the research significance, the research content and the research method, the main contribution. The second chapter is the literature review. On the basis of the definition of the concept of growth, this paper combs the theory of growth development, summarizes and comments on the influencing factors and evaluation indicators of growth. Chapter three summarizes and summarizes the characteristics of biopharmaceutical industry. Then through the industrial output value, sales value, R & D input and other indicators to analyze the current status of the biological pharmaceutical industry in China. Finally, combined with the two conditions, the factors that affect the growth of the biopharmaceutical industry in China are summed up. Chapter 4th mainly from growth quality, risk, speed, efficiency, innovation, social responsibility. Cash flow operation seven dimensions a total of 18 financial indicators to establish the growth of Chinese biopharmaceutical companies evaluation indicators, selected from the 2010 in the Shanghai and Shenzhen stock market listed 89 biopharmaceutical companies. Take the data for 2010-2012 as a sample. With the help of spss16.0 statistical software and factor analysis method to calculate the sample company growth factor score and comprehensive score. Chapter 5th according to the score results from three aspects of growth evaluation: first. On the whole, the overall growth performance of biopharmaceutical listed companies is not good, only 6.74% of the sample companies have good growth performance; Second, from the geographical point of view, whether the sample total or growth comprehensive score, the eastern region of the biopharmaceutical listed companies have a strong growth; Third, from the perspective of growth dynamics, the company's profitability, cash operation, the degree of contribution to consumers, technological innovation ability, enterprise assets operation. The speed of development will have a greater impact on the growth of biopharmaceutical companies. Finally, the evaluation results and the development of biopharmaceutical companies. Some suggestions are given to promote the growth of biopharmaceutical companies: firstly, we should strengthen the company's own production management to produce high quality and high added value biological drugs; Secondly, improve the sales ability of products, speed up the turnover of inventory, so that the company has a faster cash flow input in the operation; Finally, the cash flow is used in the core R & D projects of biopharmaceutical companies.
【學(xué)位授予單位】：廣東工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.72;F275

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 李青;;資產(chǎn)結(jié)構(gòu)對(duì)企業(yè)績(jī)效的影響研究[J];全國(guó)商情;2016年32期

相關(guān)碩士學(xué)位論文 前1條

1 魏彤昕;生物制藥企業(yè)價(jià)值評(píng)估中的收益法探究[D];首都經(jīng)濟(jì)貿(mào)易大學(xué);2016年

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本文編號(hào)：1475304