【摘要】：近年來，我國醫(yī)藥產(chǎn)業(yè)發(fā)展十分迅猛，已經(jīng)成為國家重點扶持的戰(zhàn)略性產(chǎn)業(yè)。特別是隨著醫(yī)療制度改革和農(nóng)村醫(yī)療合作制度的推進(jìn)，我國醫(yī)藥產(chǎn)業(yè)進(jìn)入了快速發(fā)展和戰(zhàn)略調(diào)整的關(guān)鍵時期。通過對我國上市醫(yī)藥公司進(jìn)行綜合財務(wù)績效評價，有助于了解我國醫(yī)藥行業(yè)整體經(jīng)營狀況和發(fā)展?jié)摿�，這是政府決策者和證券市場投資者共同關(guān)心的問題。 首先，對國內(nèi)外相關(guān)學(xué)者關(guān)于企業(yè)績效評價和醫(yī)藥企業(yè)績效評價研究情況進(jìn)行了回顧和綜述，分析了我國醫(yī)藥企業(yè)的發(fā)展現(xiàn)狀，同時也對企業(yè)現(xiàn)行績效評價方法做了對比分析。 本文以上市醫(yī)藥公司為研究樣本，選取了包括反映企業(yè)盈利能力、股東獲利能力、償債能力、營運能力、發(fā)展能力、現(xiàn)金流量能力等20項財務(wù)指標(biāo)，在此基礎(chǔ)上，，應(yīng)用聚類分析和極大相關(guān)法對指標(biāo)進(jìn)行二次篩選，形成最終的綜合評價指標(biāo)體系。然后’基于篩選后的指標(biāo)體系，利用MATLAB、SAS等統(tǒng)計軟件進(jìn)行改進(jìn)的主成分分析、核主成分分析、熵值法、CRITIC法對我國上市醫(yī)藥企業(yè)的綜合財務(wù)績效評價進(jìn)行實證分析，并進(jìn)行綜合比較。最后，根據(jù)綜合財務(wù)績效評價結(jié)果，找到各醫(yī)藥公司績效在行業(yè)的相對水平，并針對的提出生物醫(yī)藥公司績效水平的提升策略。
[Abstract]:In recent years, China's pharmaceutical industry is developing rapidly and has become a strategic industry supported by the state. Especially with the reform of medical system and the promotion of rural medical cooperation system, the pharmaceutical industry in China has entered a critical period of rapid development and strategic adjustment. Through the comprehensive financial performance evaluation of listed pharmaceutical companies in China, it is helpful to understand the overall operating situation and development potential of the pharmaceutical industry in China, which is a common concern of government decision makers and investors in the securities market. First of all, this paper reviews and summarizes the research on enterprise performance evaluation and pharmaceutical enterprise performance evaluation at home and abroad, analyzes the development status of pharmaceutical enterprises in China, and makes a comparative analysis on the current performance evaluation methods. This paper takes the listed pharmaceutical companies as the research sample, and selects 20 financial indexes, including reflecting the profitability of the enterprise, the profitability of shareholders, the ability to repay debt, the ability to operate, the ability to develop, the ability of cash flow, and so on. Cluster analysis and maximum correlation method were used to screen the indexes twice, and the final comprehensive evaluation index system was formed. Then, based on the selected index system, the improved principal component analysis (PCA), core principal component analysis (KPCA) and entropy method (Critic) are used to analyze the comprehensive financial performance evaluation of Chinese listed pharmaceutical enterprises by using MATLAB,SAS and other statistical software. A comprehensive comparison was made. Finally, according to the comprehensive financial performance evaluation results, find out the relative level of the performance of each pharmaceutical company in the industry, and put forward the strategy of improving the performance level of the biomedical company.
【學(xué)位授予單位】：上海師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F406.7;F426.72;F224

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 樊治平,肖四漢;有時序多指標(biāo)決策的理想矩陣法[J];系統(tǒng)工程;1993年01期

2 呂蔚;王新峰;孫智信;;基于核主成分分析的高�？萍紕�(chuàng)新能力評價研究[J];國防科技大學(xué)學(xué)報;2008年03期

3 袁云峰,張波;商業(yè)銀行經(jīng)營績效綜合評價體系研究[J];國際金融研究;2004年12期

4 胡彥蓉;劉洪久;;淺談中小企業(yè)競爭力提升的策略[J];經(jīng)濟(jì)研究導(dǎo)刊;2011年17期

5 于哲夫;路慧彪;賈傳熒;;基于相似度量的核主成分序列極小化方法[J];計算機(jī)仿真;2011年04期

6 陳將宏;張淵淵;;核主成分分析中核參數(shù)選擇的遺傳算法[J];計算機(jī)與現(xiàn)代化;2011年11期

7 閆天兵;沈麗;;基于因子分析法的中外商業(yè)銀行盈利能力比較研究[J];金融發(fā)展研究;2009年04期

8 于新鋒,杜躍平;時間權(quán)重為區(qū)間值的時序多指標(biāo)決策TOPSIS法[J];數(shù)量經(jīng)濟(jì)技術(shù)經(jīng)濟(jì)研究;2004年03期

9 毛定祥;上市公司動態(tài)復(fù)合財務(wù)系數(shù)[J];數(shù)理統(tǒng)計與管理;2000年01期

10 葉宗裕;主成分綜合評價方法存在的問題及改進(jìn)[J];統(tǒng)計與信息論壇;2004年02期

本文編號：2210325