基于熵权法下的医药行业财务绩效评价研究

Research on Financial Performance Evaluation of the Pharmaceutical Industry Based on Entropy Weight Method

医药行业是加快我国经济发展的重要产业之一,与人们的健康息息相关。随着社会经济的不断发展,人们越来越关注自己的健康问题,而且医药企业发展的好坏直接影响我国经济水平和人民的生命健康。所以对医药类企业的财务绩效进行研究,可以找到企业的薄弱点,从而有针对性地提出提升企业绩效水平的建议。论文以恒瑞医药、云南白药、华润三九和同仁堂这4家医药上市企业2018年-2022年的财务数据为样本,选取7个代表企业四大财务能力的财务绩效指标,运用熵权法分别从纵向和横向对财务绩效进行评价。结果表明,恒瑞医药财务绩效水平相对较高,云南白药财务绩效水平相对较低。

The pharmaceutical industry is one of the important industries that accelerate China's economic development and is closely related to people's health.With the continuous development of the social economy,people are increasingly concerned about their own health issues,and the development of pharmaceutical enterprises directly affects the economic level and people's health in China.So studying the financial performance of pharmaceutical enterprises can identify their weaknesses and provide targeted suggestions to improve their performance level.This paper takes the financial data of four listed pharmaceutical companies,Jiangsu Hengrui Medicine,Yunnan Baiyao,China Resources Sanjiu and Tong Ren Tang from 2018 to 2022 as samples,selects seven financial performance indicators representing the four major financial capabilities of enterprises,and uses the entropy method to evaluate the financial performance vertically and horizontally.The results show that the financial performance level of Jiangsu Hengrui Medicine is relatively high,and that of Yunnan Baiyao is relatively low.