上市医药公司财务报表分析最新版本

本科毕业论文（设计）

上市医药公司财务报表分析——以信立泰药业股份有限公司为例

摘要

公司财务报表是关于公司经营活动的原始资料的重要来源。尤其是作为上市公司，必须遵守财务公开的原则，定期公开自己的财务状况，提供有关财务资料，便于投资者查询。财务报表分析就是利用会计报表直接提供的信息，采用专门的方法，对财务报表进行资料归集、加工、分析、比较、评价等，对企业财务状况和经营成果做出综合评价，并指出改善财务状况的措施和方法。通过财务报表分析，可以为报表使用者提供新的会计分析信息。

在我国医改进程中，我国医药行业得到了迅速的发展，医药行业的投资也越来越多。医药行业作为行业门槛相对较高，很多投资者不太了解的行业，进行投资时相对困难，但是医药行业弹性极小，能够有效抵御经济周期的波动，由于今天变幻莫测的证券市场，开始受到了越来越多的投资者的重视，因此，本文主要以信立泰药业股份有限公司为例，通过分析医药公司财务报表重要数据来综合评价公司的财务状况，提出改善其财务能力的建议。

关键字：医药行业，上市公司，财务报表分析

Listed pharmaceutical company financial statement analysis——In Salubris Pharmaceutical Company Limited as an

example

Abstract

Company's financial statements are an important source of information about the original company's business activities. In particular, as a listed company, must abide by the principles of financial disclosure, regularly open their own financial situation, to provide financial information to facilitate investor queries. Financial statement analysis is the use of the information provided in the financial statements directly, using a special method, the financial statements of the information collection, processing, analysis, comparison and evaluation of the financial position and operating results to make a comprehensive evaluation, and noted that improving financial measures and methods conditions. Through the analysis of financial statements, accounting analysis can provide new information to users of financial statements

In the process of China's medical reform, China's pharmaceutical industry has been rapid development of the pharmaceutical industry to invest more and more. The pharmaceutical industry as the industry is relatively high threshold, many investors do not understand the industry, the relative difficulty in investing, but the pharmaceutical industry elasticity minimal, can effectively resist the fluctuation of the economic cycle, due to the vagaries of the stock market today, began to be more and more attention of investors, therefore, this paper mainly Salubris pharmaceutical Co., Ltd., for example, by analyzing the pharmaceutical company's financial statements important data to evaluate the company's consolidated financial position and make recommendations to improve its financial capacity .

Keywords：Pharmaceutical Industry Listed Companies Financial Statement Analysis

目录

本科毕业论文（设计） 0

1 引言 (1)

2 医药行业财务报表分析概述 (2)

2.1 财务报表分析概念 (2)

2.2财务报表分析方法 (2)

3 现行医药行业在财务管理中存在的问题 (4)

3.1 现行医药行业财务管理现状 (4)

3.1.1 医药流通企业高销售额低利润，财务管理难度大 (4)

3.1.2 并购、重组加速进行，企业财务管理面临挑战 (4)

3.2 医药流通企业财务管理问题分析 (4)

3.2.1 企业的高负债率 (4)

3.2.2 企业内控制度不完善，管理漏洞多 (5)

4 信立泰药业股份有限公司的财务特点及竞争优势 (5)

4.1 信立泰公司简介 (5)

4.2 信立泰公司财务特点 (6)

4.3 信立泰公司竞争优势 (6)

5 信立泰药业股份有限公司财务综合分析 (7)

5.1 营运能力分析 (7)

5.2偿债能力分析 (8)

5.2.1 短期偿债能力比率分析 (9)

5.2.2 长期偿债能力比率分析 (9)

5.3盈利能力分析 (10)

6信立泰公司在财务报表中存在的问题及相关建议 (11)

6.1信立泰公司存在问题 (11)

6.1.1应收账款问题 (11)

6.1.2产权问题 (12)

6.1.3总资产问题 (12)

6.2对信立泰公司财务状况的建议 (12)