摘要
目的客观评价上市医药企业的盈利能力,总结经验,探讨不足,以不断提高经营效率,回馈投资者,促进我国医药行业高质量发展。方法运用秩和比法对我国12家上市医药公司的盈利能力进行评价。在评价过程中,选取10个与盈利有关的核心财务指标作为评价指标,并用熵值法确定评价指标的权重。结果12家上市医药公司之间的盈利能力存在较大差距。结论我国部分上市医药企业的盈利能力尚可,但成本费用利润率较低,净资产收益率和资产报酬率不高,市场秩序和产品质量有待进一步规范和提高。
Objective To objectively evaluate the profitability of listed pharmaceutical companies,summarize experience and discuss deficiencies,so as to continuously improve operating efficiency,reward investors,and promote the high-quality development of China's pharmaceutical industry.Methods The Rank Sum Ratio was used to evaluate the profitability of 12 listed pharmaceutical companies in China.Ten core financial indicators related to the profit were selected as evaluation indicators,and the entropy method was used to determine their weight.Results There were significant differences in the profitability among the 12 listed pharmaceutical companies.Conclusion The profitability of some listed pharmaceutical companies in China is acceptable,but the cost-profit margin is low and the return on equity and total assets are not high,and the market order and product quality need to be further regulated and improved.
作者
舒服华
Shu Fuhua(Wuhan University of Technology,Wuhan 430070,Hubei Province,China)
出处
《中国医疗管理科学》
2021年第6期18-23,共6页
Chinese Journal Of Medical Management Sciences
关键词
医药企业
盈利能力
评价
秩和比
熵值法
Pharmaceutical companies
Profitability
Evaluation
Rank Sum Ratio
Entropy method