安徽丰原药业股份有限公司的财务报表偿债能力分析(论文12000字)
摘 要
随着医疗卫生体制改革的不断深入，人们的健康意识的加强，人口增长和老龄化，中国的医药市场需求的不断扩大，医药行业得到了快速的发展。然而，随着经济全球化的发展，跨国公司为了提高其国际竞争力，通过大规模的并购和建立全球生产和销售网络，在中国医药市场的一个重要的角色，尤其是占据较大的市场份额在三家医院在高端医疗市场。但实际效果主要是商业药业的利润被压缩，而制造商的整体效益，特别是大中型企业的竞争力，将抓住发展自己的规模的机会。在经营能力方面，各项指标均低于上市公司平均水平。这主要是由医药行业的特殊性决定的，医药行业是一个高科技、高投入的行业，制药企业要在较长的投资回收期内，资产周转率越慢。在偿付能力方面，各项指标均高于上市公司平均水平，说明医药行业偿付能力。同时，我们要尽量减少资金闲置的货币，加强货币资金的使用率，提高货币基金的盈利能力；充分发挥财务杠杆负债的作用，提高企业的融资能力，扩大企业生产规模，创造更多的利润。发展的能力，该指数高于上市企业的平均水平，表明医药行业发展强劲，但与发达国家相比还有一定的差距，进一步提高研发能力，设计和制造水平。在这样的背景下，客观的分析，对中国的医药产业体系，上市公司的业绩，并为发展中国的医药行业持续健康有一定的现实意义。
关键词： 医药行业，影响，销售，生产，经营绩效
Anhui Fengyuan Pharmaceutical Co., Ltd. The financial statements of solvency analysis
ABSTRACT
With the deepening of the medical and health system reform, the strengthening of people's health consciousness, population growth and aging, the expansion of the Chinese medicine market demand, the pharmaceutical industry has been rapid development. However, with the development of economic globalization, multinational companies in order to improve its international competitiveness, through large-scale mergers and acquisitions and the establishment of global production and sales network, in the Chinese pharmaceutical market an important role, especially to occupy larger market share in three hospitals in high-end medical market. But the actual effect is mainly commercial pharmaceutical profit is compressed, the manufacturer's overall efficiency, especially in large and medium-sized enterprises competitiveness, will seize the chance to develop their own size. In terms of capacity, the indicators are lower than the average level of listed companies. This is mainly decided by the particularity of the pharmaceutical industry, the pharmaceutical industry is a high-tech, high investment industry, pharmaceutical enterprises should in the long investment recovery period, the slower asset turnover. In terms of solvency, the indicators were higher than average level of listed companies, the pharmaceutical industry solvency. At the same time, we try to minimize capital spare money, strengthen the monetary funds utilization rate, improve the profitability of monetary fund; Give full play to the role of financial leverage, improve the financing capacity of enterprises, expand the scale of enterprise production, create more profits. The development ability, the index is higher than the average level of listed company, indicates that the pharmaceutical industry development is strong, but there is a certain gap compared with developed countries, further improve the research and development capabilities, design and manufacturing level. In such a background, the objective analysis, for China's pharmaceutical industry system, the performance of listed companies, and for the sustainable and healthy development of China's pharmaceutical industry has a certain practical significance.
KEYWORDS：the pharmaceutical industry, the impact, sales, production, operating performance
目 录
1 绪论 1
1.1 研究背景 1
1.2 研究意义 2
1.3 国内外研究现状 2
1.3.1 国外研究现状 2
1.3.2 国内研究现状 3
1.4 研究思路和内容 4
2 安徽丰原药业股份有限公司的发展现状 5
2.1 安徽丰原药业股份有限公司发展概况 6
2.2 安徽丰原药业股份有限公司财务概况 7
2.2.1 收入趋势 7
2.2.2 盈利趋势 7
2.2.3 财务分析 7
2.2.4 盈利能力指标 8
3 安徽丰原药业股份有限公司偿债能力分析 9
3.1 短期偿债能力 9
3.1.1 流动比率 10
3.1.2 速动比率 11
3.1.3 现金比率 11
3.2 长期偿债能力 12
3.2.1 负债比率 13
3.2.2 权益负债率 13
4 安徽丰原药业股份有限公司企业偿债能力中存在的问题与对策 14
4.1 安徽丰原药业股份有限公司偿债能力中存在的问题 14
4.2 安徽丰原药业股份有限公司偿债能力的对策 14
参考文献 16
后 记 17 |
