中药行业上市公司财务竞争力评价研究

发布时间：2018-07-29 19:32

【摘要】：中药是我国传统文化中的瑰宝,是千百年医疗实践的结晶。中药是最具我国民族特色和独特优势的产品,也是我国最有希望获得国际竞争优势的领域。近年来,由于中药市场尤其是中药市场面临着国际竞争国内化、国内竞争国际化的趋势,我国中药企业既面临着机会,也面临着挑战。一方面,随着老龄化社会的到来,以及人们对环保意识、健康意识不断增强,健康用药已经成为人们的共识。中药作为“绿色”用药,人们对中药的消费量不断攀升。与此同时,我国关于医药产业的“十二五”规划中,首次将“支持中药事业发展”单独作为一节列示,为我国中药行业的大力发展定下基调。根据“十二五”规划,“十二五”期间我国中药工业将保持年均12%以上的速度增长,到2015年中药工业产值将达到5500亿元。中药产业不仅成为我国经济新的增长点,而且对我国产业结构调整起着非常重要的作用。另一方面,随着世界经济的全球化和一体化,国外制药企业也纷纷投入到天然植物药市场,这些企业凭借其在资金、技术等方面优势,对我国中药企业造成了极大的挑战。我国中药企业如何去把握这种机会,去迎接这种挑战?重视和加大对中药企业的财务竞争力研究,增加企业的竞争力,是中药企业面对市场挑战的主动选择。我们想通过“中药上市公司财务竞争力评价研究”课题的研究,一方面,构建中药企业财务竞争力的评价体系,并以此评价体系,对我国中药行业上市公司的财务竞争力进行评价和比较；另一方面,提出提升我国中药企业财务竞争力的对策,为我国中药企业竞争力的提升提供决策借鉴。因此,此项研究不仅具有重要的理论价值,也具有较强的实践价值。
[Abstract]:Chinese medicine is the treasure of Chinese traditional culture and the crystallization of thousands of years of medical practice. Traditional Chinese medicine is the product with the most national characteristics and unique advantages of our country, and it is also the most promising field for our country to obtain the international competitive advantage. In recent years, the Chinese traditional medicine market, especially the traditional Chinese medicine market, is facing the trend of international competition and internationalization, so Chinese traditional medicine enterprises are faced with both opportunities and challenges. On the one hand, with the arrival of aging society, and people's awareness of environmental protection, health awareness has been strengthened, healthy drug use has become a common understanding. Chinese medicine as a "green" drug, people's consumption of traditional Chinese medicine is rising. At the same time, "supporting the development of traditional Chinese medicine" is listed as a section for the first time in the "12th Five-Year Plan" of China's pharmaceutical industry, which sets the tone for the vigorous development of Chinese traditional medicine industry. According to the 12th Five-Year Plan, China's traditional Chinese medicine industry will maintain an average annual growth rate of more than 12 percent during the 12th Five-Year Plan period, and the output value of the Chinese traditional medicine industry will reach 550 billion yuan by 2015. The traditional Chinese medicine industry not only becomes the new growth point of our country's economy, but also plays a very important role in the adjustment of our country's industrial structure. On the other hand, with the globalization and integration of the world economy, foreign pharmaceutical enterprises have also invested in the natural plant medicine market. With their advantages in capital, technology and other aspects, these enterprises have caused great challenges to Chinese traditional medicine enterprises. How do Chinese traditional medicine enterprises grasp this kind of opportunity to meet this kind of challenge? It is an active choice for traditional Chinese medicine enterprises to pay attention to and increase their financial competitiveness and increase their competitiveness in the face of market challenges. On the one hand, we want to construct the evaluation system of the financial competitiveness of traditional Chinese medicine enterprises through the research of "Evaluation Research on the Financial Competitiveness of listed Chinese Medicine companies". This paper evaluates and compares the financial competitiveness of listed companies in Chinese traditional Chinese medicine industry, and on the other hand, puts forward some countermeasures to enhance the financial competitiveness of Chinese traditional medicine enterprises, which provides a reference for the promotion of the competitiveness of Chinese traditional medicine enterprises. Therefore, this research not only has important theoretical value, but also has strong practical value.
【学位授予单位】：广西师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.72

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