摘 要随着党的十九大报告提出“坚持中西医并重,传承发展中医药事业”,中医药行业迎来了前所未有的发展时期。中医是中华名族几千年的传承,是我们国家所特有的,也是独一无二的。它主要研究人体生理、病理以及对身体上存在的疾病诊断和防治的一门学科。中医是以传统中医理论为指导,可以对人的身体进行调养,达到预防和治疗疾病的效果。时代在进步世界在发展,人们对自身健康越来越重视,随着医改政策的不断调整,一些高科技技术的发展,比如物联网和人工智能的出现,这也将为我国中医药行业发展带来不错的前景。本文以我国著名中医药制药企业北京同仁堂为研究对象,结合公司发展战略,从偿债、盈利、营运、现金四个维度对高速发展的北京同仁堂进行全面的财务分析。对面临的机会、挑战或威胁,提出相应的对策或建议。在不断深化完善医改制度的同时,大力发展我国的中医药事业。关键词:杜邦分析 财务分析 中医药 北京同仁堂1AbstractWith the report of the 19th national congress of the communist party of China (CPC), "attaching equal importance to traditional Chinese medicine and western medicine and inheriting and developing traditional Chinese medicine", the traditional Chinese medicine industry has ushered in an unprecedented period of development. Traditional Chinese medicine (TCM) has been handed down by the Chinese nation for thousands of years. It mainly studies human physiology and pathology as well as the diagnosis and treatment of diseases existing on the body. Traditional Chinese medicine is guided by the theory of traditional Chinese medicine, which can regulate the human body and achieve the effect of disease prevention and treatment. With the progress of The Times and the development of the world, people pay more and more attention to their own health. With the adjustment of medical reform policies, the development of some high-tech technologies, such as the Internet of things and the emergence of artificial intelligence, will also bring good prospects for ...