深市医药行业上市公司经营绩效评价研究詳解.doc

本 科 毕 业 论 文 深市医药行业上市公司经营绩效评价研究Performance Evaluation of the Pharmaceutical Industry in Shenzhen Listed Companies 2014年 6 月 毕业论文中文摘要 深市医药行业上市公司经营绩效评价研究 摘 要：经营绩效评价对于现代企业来说，是一个重要的组成部分，在企业中的地位不言而喻。经营绩效评价，是指在数理统计以及运筹学原理的研究基础上，建立相应的指标体系，按统一规定和程序进行定量定性的比较分析，同时实事求是地批判企业在生产经营活动中的业绩水平从而促进企业持续稳定发展。对它进行评价后，不但可以让企业资产的持有者熟悉到企业的展望和策略，更好的是企业的经营者及其有利益相联系的人，在做出相关决定时可以根据企业财务评价结果，提升企业的经济效益。本文首先阐述了经营绩效的基本理论，介绍了医药行业上市公司的基本状况。其次以深市89家医药行业上市公司2013年的财务报表为依据，从盈利能力，成长能力，偿债能力，营运能力四个方面构建经营绩效评价指标体系，基于因子分析对医药行业上市公司最新财务数据实证分析，最后得出89家医药行业上市公司经营绩效综合排名，对其进行分析研究，对我国医药行业的发展提供相关借鉴意义。 关键词：医药行业；上市公司；经营绩效；因子分析 毕业论文外文摘要 Performance Evaluation of the Pharmaceutical Industry in Shenzhen Listed Companies Abstract: Performance evaluation for modern enterprises, is an important component of position in the enterprise is self-evident . Performance evaluation is the basis of the study of the principles of mathematical statistics and operational research on the establishment of the corresponding index system, a comparative analysis of quantitative and qualitative unified rules and procedures, and realistic critique of corporate performance levels in production and business activities in order to promote the sustained and stable development. After its evaluation , not only allows companies to assets held with the familiar corporate vision and strategy , the better is the people business operators and their associated interests , in making decisions according to Corporate Finance the evaluation results to improve economic efficiency of enterprises . This paper first describes the basic theory of business performance , and introduced the basic situation of listed companies in the pharmaceutical industry . Next to the pharmaceutical industry in Shenzhen 89 listed companies in 2013 financial statements as the basis to build business performance evaluation system from profitability, growth , solvency , operational capabilities in four areas , the analysis of listed companies in the pharmaceutical industry bas