广州白云山制药股份有限公司亏损分析

ANALYSIS OF LOSS INCURRED IN GUANGZHOU BAIYUNSHAN PHARMACEUTICAL STOCK CO. LTD.

从广州白云山制药股份有限公司赢利到严重亏损这一具体实例入手，通过对该公司近五年的财务报表纵向比较分析，揭示了其巨额亏损的主要原因。并分别以四川制药股份有限公司、东北制药集团股份有限公司、海南海药实业股份有限公司和山东鲁抗医药股份有限公司为辅线，与广州白云山作横向比较分析，找出差距，分析差距产生的原因。

Using the loss incurred in Guanzhou Baiyunshan pharmaceutical stock Co. Ltd as example, the auathor first analyses longitudinally the financial repolts of the company in the last five years with various sorts of financial analysis methods, and finds the main reason for its great loss. Then, by comparing it with other four companies of the same occupati on, the author tries to find where the gap lies. Finally, the author prepeses some measures in accordance with the gap and omission mentioned above.