定稿 朱银慧.docx

20摘要作为我国经济发展的重点培育产业未来国家将会逐步加大对医药产业的扶持力度。在新医改的背景下国家相继出台了许多相关政策推动医药产业加速发展加快了医药产业市场扩展的进程。利好政策的推行有助于发展和提高制药公司的盈利能力。盈利能力是企业重要的财务指标之一也是判断企业竞争力的基础。盈利能力分析对制药企业吸引投资、扩大经营具有重要意义是众多利益相关者重点关注的指标。本文研究结合广东嘉应制药股份有限公司个案首先对我国医药行业进行整体分析然后基于企业的现状再进一步分析探讨该企业盈利方面存在的一些问题如外部宏观政策及行业影响、公司主导产品较为集中、存在成本控制风险、内部控制及风险管理体系不完善等问题。并在相关问题的基础上提出改善企业盈利状况的相关措施及方法如顺应政策变化发展与时并进、加强产品结构并适时调整产品结构、增强费用控制能力减少不合理支出、强化内部控制和加强公司治理等对策。根据分析的结果和改进措施建议为嘉应制药未来的发展布局经营战略及制定财务策略提供有效的参考依据也为投资者作出投资决策提供了参考信息。关键词：盈利能力医药行业财务指标AbstractAsoneofthekeycultivationindustriesinChina'seconomicdevelopmentthecountrywillgraduallyincreasethesupportforthepharmaceuticalindustryinthefuture.Inthecontextofthenewmedicalreformthestatehasadoptedmanypoliciesaimedatacceleratingthedevelopmentofthepharmaceuticalindustryandacceleratingthedevelopmentofthepharmaceuticalindustrymarket.Goodstrategiescontributetothedevelopmentandimprovementoftheprofitsofpharmaceuticalcompanies.Profitisoneofthemostimportantfinancialindicatorsofthecompanyandalsothebasisforthecompetitivenessofthecompany.BasedonthecaseofGuangdongJiayingPharmaceuticalCo.Ltd.thispaperpreviewstheChinesepharmaceuticalindustryandfurtheranalysesthecurrentstateoftheenterprisetoinvestigatesomeproblems.CorporateprofitissuessuchasexternalmacropoliciesandindustrialinfluencesconcentrationofcorporateownershipproductscostcontrolrisksTheinternalcontrolandriskmanagementsystemisnotperfect.Dependingontherelevantproblemsmeasuresandwaystoimprovetheprofitsofenterprisesarepromotedsuchasadaptingtopolicychangeandstrengtheningdevelopmentandadaptingthemixofproductsonatimelybasis.StrengthenourabilitytocontrolcostsandreduceunreasonableexpendituresAccordingtotheanalysisresultsandsuggestionsontheimprovementmeasuresitprovidesaneffectivereferencefortheformulationofdevelopmentstrategyandfinancialstrategy