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中国农学通报

中国农学通报 ›› 2014, Vol. 30 ›› Issue (26): 70-76.doi: 10.11924/j.issn.1000-6850.2014-0050

• 农村产业结构与区域经济 • 上一篇    下一篇

上市公司财务竞争力评价研究——以医药、生物制品业上市公司为例

谢丹 王积田   

  • 收稿日期:2014-01-06 修回日期:2014-02-20 出版日期:2014-09-15 发布日期:2014-09-15

Research on Financial Competitiveness Evaluation of Listed Company——Take Pharmaceutical and Biological Products Industry Listed Company for Example

  • Received:2014-01-06 Revised:2014-02-20 Online:2014-09-15 Published:2014-09-15

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摘要： 财务竞争力是企业竞争力的核心与关键。对企业的财务竞争力进行评价，有利于了解自身财务竞争力水平和存在的缺陷与不足，进而采取措施完善企业财务状况。医药、生物制品业是现代科学中发展最快、最活跃、取得成果最多的一个行业。以114家医药、生物制品业上市公司为研究对象，运用因子分析法对其财务竞争力进行实证分析，构建评价体系，对其财务竞争力进行评价，结果发现行业内企业资产管理能力强弱各占一半，偿债能力和发展能力普遍偏弱，整体财务竞争力有待加强。应提高整体偿债能力，提升现金获取能力及应收账款周转能力，优化资本结构，增强研发能力，以实现可持续发展。

关键词: 马铃薯, 马铃薯, 外源钙, 相对电导率, 丙二醛, 过氧化物酶

Abstract: Financial competitiveness was the core and key of enterprise competitiveness. To evaluate the financial competitiveness of enterprises was beneficial to understand their financial competitiveness levels and existent defects and deficiencies, and take measures to consummate enterprise financial situation. Pharmaceutical and biological products industry was fast growing and the most active and fruit bearing one of industries in the modern science. The paper took 114 listed companies in pharmaceutical and biological products industry as the research object, used factor analysis method to analyze its financial competitiveness empirically and construct the evaluation system to evaluate its financial competitiveness. The results showed that strong and weak asset management capabilities strength evenly divided among the companies in the industry, solvency and development ability are generally weak, overall financial competitiveness needs to be strengthened. In order to realize sustainable development, the industry should enhance the overall solvency, obtain the ability to raise cash and accounts receivable turnover, optimize the capital structure and strengthen the research and development ability.