I北京理工大学珠海学院 2020 届本科生双学位毕业论文医药企业财务报表分析——以中国医药健康产业股份有限公司为例医药企业财务报表分析——以中国医药健康产业股份有限公司为例摘要近年来，国家不断出台的医药政策对企业来说既是机遇又是挑战。医药企业就要加强对财务状况和经营情况的分析，来实现可持续发展。通过分析企业的财务指标，企业的管理者就可以更加精确地了解一家企业的过去和现状，从而预测企业的未来并做出相关的经济决策。本文将借鉴国内外的相关研究理论，结合医药企业上市公司的行业特点及现状，采用分析法，以中国医药企业为研究的对象，提出了本论文的研究问题。对中国医药 2017年到 2019 年间的财务报表及盈利、营运、偿债、发展几个方面的能力进行分析。再通过杜邦分析对中国医药进行综合分析。最后，总结了公司在经营管理方面的优势和不足，并提出相应的建议，以此为企业管理者做出决策提供参考。关键词：财务分析；财务报表；杜邦分析；II北京理工大学珠海学院 2020 届本科生双学位毕业论文北京理工大学珠海学院 2020 届本科生双学位毕业论文AbstractIn recent years, the continuous introduction of national medical policy is both difficult and challenging for enterprises. Pharmaceutical enterprises should strengthen the analysis of financial status and operating conditions to achieve sustainable development. By analyzing the financial indicators of an enterprise, the managers of an enterprise can more accurately understand the past and present situation of an enterprise, so as to predict the future of the enterprise and make relevant economic decisions.This paper will draw lessons from the relevant research theories at home and abroad, combined with the industry characteristics and current situation of listed pharmaceutical companies, using case analysis method, taking Chinese pharmaceutical companies as the research object, put forward the research questions of this paper. The financial statements, profitability, operation ability, debt paying ability and development ability of China...
