摘要
文章基于新药研发企业药明康德企业回归A股前后2015-2022年财务数据,采用熵权法构建“总-分”结构综合绩效评价指数模型。通过对药明康德企业回归A股前后财务绩效的变化进行分析,分析发现:通过对药明康德企业回归A股前后财务绩效进行对比发现,回归A股市场后药明康德企业的短期财务绩效和长期财务绩效整体表现良好。基于此通过构建科学合理的财务绩效评价体系,对新药研发企业回归A股前后的财务绩效进行研究,不仅有助于企业提升整体财务绩效水平,也能为其他新药研究企业的绩效研究提供借鉴和参考。
Based on the financial data of Wuxi AppTech,A new drug research and development enterprise,before and after its return to A-shares from 2015 to 2022,the entropy weight method was used to construct a comprehensive performance evaluation index model of "total-score" structure.Through the analysis of the changes in the financial performance of Wuxi AppTec before and after the return to A shares,the analysis found that:Through the comparison of the financial performance of Wuxi AppTec before and after the return to A shares,the short-term financial performance and long-term financial performance of Wuxi AppTec after the return to the A-share market are generally good.Based on this,by constructing A scientific and reasonable financial performance evaluation system,the research on the financial performance of new drug research and development enterprises before and after the return to A shares will not only help enterprises to improve the overall financial performance level,but also provide reference for the performance research of other new drug research enterprises.
作者
张倩
ZHANG Qian(Lanzhou Jiaotong University,Lanzhou 730000,China)
出处
《价值工程》
2023年第26期35-37,共3页
Value Engineering
关键词
财务绩效评价
熵权法
新药研发
financial performance evaluation
entropy weight method
new drug research and development
