题目：上海医药集团财务绩效分析及对策研究内容摘要近年来，国家对医药集团的财政支持不断加大，医药行业的顶层设计进一步完善，相关法律法规更加健全，随着这些制度的不断完善，医药行业的发展也越来越壮大。同时，生产力也在不断地进步，在这样的情况下才财务绩效管理发挥着很重要的作用，因此为了保障医药行业的绩效管理水平，所以本文认为要采取合理的措施来进行管理。除此之外，还要建立相关的财务绩效管理制度。本文列举了上海医药集团。对上海医药集团的财政进行了分析，并且对集团本身的财务绩效进行列举和分类。针对上海医药集团财务绩效，发现了一些问题，根据上海医药集团企业的绩效问题，并且针对这些问题提供了相应的措施进行纠正，但是，一些医院在这方面的管理上也存在着缺陷。缺乏制度、绩效评估机制不够完善等问题。对医院绩效管理提出相应建议与对策：促进管理人员对绩效管理的认识、建立相关的绩效管理体系、科学合理的绩效评估方法实践、有效的绩效指标体系的建立。关键词：上海医药集团；财务绩效；财务绩效管理AbstractInrecentyears,thestate'sfinancialsupportforthepharmaceuticalgroupisincreasing,thetop-leveldesignofthepharmaceuticalindustryisfurtherimproved,therelevantlawsandregulationsaremoreperfect,thepharmaceuticalindustryisdevelopingrapidly,andtheeffectisremarkable.Duetothedevelopmentofsocialeconomyandthegradualimprovementofproductivity,financialperformancemanagementiscloselyrelatedtoeconomicbenefits.Inordertoensuretheimprovementofhospitalperformancemanagementlevel,itistheprimarytasktotakescientificandreasonablegovernancemeasures.Atthesametime,theestablishmentofasoundandsystematicmanagementsystem,performancemanagementisanecessaryprerequisiteforperformancesecurity.ThispaperselectsShanghaiPharmaceuticalGroupastheresearchcase,analyzesthefinancialperformanceofShanghaiPharmaceuticalGroupitembyitem,analyzestheproblemsexistinginthefinancialperformanceofShanghaiPharmaceuticalGroup,andgivescountermeasuresandsuggestionsonthecorrespondingproblems.Therearesomeproblemsinhospitalfinancialperformance,suchasfuzzyresponsibilityofcostcontrolmanagement,lackofsystem,imperfectperformanceevaluationmechanismandsoon.ThecorrespondingsuggestionsandCountermeasuresforhospitalperformancemanagementareputforward:promotingmanagers'understandingofperformancemanagement,establishingrelevantperformancemanagementsystem,scientificandreasonableperformanceevaluationmethodpractice,andestablishingeffectiveperformanceindexsystem.Keywords:ShanghaiPharmaceuticalGroup;financialperformance;financialperformancemanagement目录一、绪论.....................................................................................................................1（一）研究背景......................................................1（二）研究目的及意义................................................11.研究目的..........................................................12.研究意义..........................................................1（三）国内外研究现状................................................11.国外研究现状......................................................12.国内研究现状......................................................1（四）研究内容及方法................................................21.研究内容..........................................................22.研究方法..........................................................2二、研究的相关概念及理论基础......................................................................3（一）财务绩效分析的概念...........................
