摘要
目的:实证分析"两票制"对医药企业绩效产生的实质影响,对政策实施和企业管理提出相关建议。方法:采用主成分分析法,对安徽、青海和重庆的12家上市公司2015-2017年的绩效进行对比分析。结果:选取的上市公司中,2017年的偿债能力和盈利能力受冲击下降的分别占66.6%和50.0%,83.3%的公司成长能力增强,总体绩效保持相对稳定。结论:短时期内医药企业确实会遭受到"两票制"影响的冲击,但采取相应措施调整后,长期来看有利于企业的发展。
Objective:This paper analyzes the real impact of"two invoices system"on enterprise performance and put forward relevant suggestions on policy implementation and enterprise management.Methods:This paper uses principal component analysis method,and analyzes the performance of the 12 listed companies of Anhui,Qinghai and Chongqing from 2015 to 2017.Results:In the listed companies,the debt paying ability and profitability of the listed companies in 2017 were 66.6%and 50%respectively.The growth ability of the 83.3%companies was enhanced,and the overall performance remained relatively stable.Conclusion:In the short term,the pharmaceutical enterprises are really affected by the"two invoices system",but it is still beneficial to the long-term development of the enterprises after adjusting the corresponding measures.
作者
张芳芳
张秋
Zhang Fangfang(Medical Economics College of Guangdong Pharmaceutical University,Guangzhou,510006)
出处
《医学与社会》
北大核心
2018年第12期22-24,28,共4页
Medicine and Society
基金
广东省教育厅创新强校工程特色创新项目
编号为2016WTSCX050
关键词
医药行业
两票制
绩效
Pharmaceutical Industry
Two Invoices System
Performance
