本刊未与任何网站以及单位个人合作,谨防受骗!

  • 作者投稿
  • 在线编辑
  • 专家审稿
  • 联系我们
行业新闻

基于秩和比的上市医药企业盈利能力评价研究

Evaluation of profitability of listed pharmaceutical companies based on Rank Sum Ratio

作者:

舒服华

单位:

武汉,武汉理工大学

关键词:

医药企业;盈利能力;评价;秩和比;熵值法

分类号:

R97

DOI:

10.3969/j.issn.2095-7432.2021.06.004

出版年,卷(期),页码:2021,11 (6):18-23

下载全文

摘要:

目的  客观评价上市医药企业的盈利能力,总结经验,探讨不足,以不断提高经营效率,回馈投资者,促进我国医 药行业高质量发展。方法  运用秩和比法对我国 12 家上市医药公司的盈利能力进行评价。在评价过程中,选取 10 个与盈利有 关的核心财务指标作为评价指标,并用熵值法确定评价指标的权重。结果  12 家上市医药公司之间的盈利能力存在较大差距。结论  我国部分上市医药企业的盈利能力尚可,但成本费用利润率较低,净资产收益率和资产报酬率不高,市场秩序和产品质 量有待进一步规范和提高。

英文摘要:

Objective To objectively evaluate the profitability of listed pharmaceutical companies, summarize experience and discuss deficiencies, so as to continuously improve operating efficiency, reward investors, and promote the high-quality developmentof China's pharmaceutical industry. Methods The Rank Sum Ratio was used to evaluate the profitability of 12 listed pharmaceutical companies in China. Ten core financial indicators related to the profit were selected as evaluation indicators, and the entropy methodwas used to determine their weight. Results There were significant differences in the profitability among the 12 listed pharmaceuticalcompanies. Conclusion The profitability of some listed pharmaceutical companies in China is acceptable, but the cost-profit marginis low and the return on equity and total assets are not high, and the market order and product quality need to be further regulated and improved.

基金项目:

作者简介:

服务与反馈: