2020 届 本 科 毕 业 设 计 （ 论文）题 目： 企业借壳上市的动因及财务绩效分析姓名阮敬雯学号162806132学院经济与管理学院班级财务 161指导教师侯玉凤2020 年 4 月 6 日本科论文山东交通学院毕业设计（论文）摘 要健康需求是人类的基本需求，健康的身体是人们进行各项事业的根本保证。由于生活水平的提高使人们更加注重自身的健康问题，这推动了医药行业的蓬勃发展。但是，因为医药行业盈利周期长和市场竞争激烈，许多医药企业为了不被市场淘汰，都在寻找适合自己生存、发展的方法，所以纷纷将目光集中到上市上面。上市不仅可以增强企业的融资能力，还可以提高企业的综合实力，使企业在激烈的竞争中处于优势地位。而借壳上市凭借着其程序简单，上市速度快等优点，受到广大公司的青睐。近两年也有许多借壳上市的医药企业，但因其上市时间较短，财务数据较少，不能准确有效的反应出借壳上市前后财务绩效的对比情况。所以，本文以 2016 年北京嘉林药业股份有限公司（公司简称：嘉林药业）借壳新疆天山毛纺织股份有限公司（公司简称：天山纺织）上市为案例展开研究。首先对嘉林药业借壳上市的背景、动因及交易过程进行剖析，然后对嘉林药业借壳上市前后进行财务绩效研究，发现借壳上市存在的问题，提出合理的对策建议。关键词：借壳上市，财务指标分析法，财务绩效分析本科论文山东交通学院毕业设计（论文）AbstractHealth need is the basic need of human beings, and a healthy body is the fundamental guarantee for people to carry out various undertakings. Due to the improvement of living standards, people pay more attention to their own health problems, which has driven the booming development of the pharmaceutical industry. However, because of the long profit cycle and intense market competition of the pharmaceutical industry, in order not to be eliminated by the market, many pharmaceutical companies are looking for ways to survive and develop for themselves. As a result, they have focused on listing, which can not only enhance the financing ability of enterprises, but also improve their comprehensive strength, making them in an advanta...
