生物医药论文：生物医药上市公司盈利能力.doc

生物医药论文：生物医药上市公司盈利能力分析 【中文摘要】生物医药被认为是21世纪最具发展前景的产业之一。自从改革开放以来,我国生物医药产业保持了较快的增长速度,年均增长率远超过同期的国内生产总值,有力的推动整个国民经济实现快速发展。近年来,从国家到地方不断出台相关政策来支持生物医药产业的发展,并将生物医药纳入到“十二五”战略性新兴产业规划当中,这意味着生物医药产业将不断得到政策上有力的支持。同时,随着我国社会人口老龄化速度的加快和人们生活水平的不断提高,生物医药产业将面临巨大的市场需求潜力。这些因素将对我国生物医药产业的发展产生极大的推动作用,使得生物医药产业的发展在未来将受到广泛的关注。企业从事生产经营活动,最重要的目标是实现利润最大化并维持企业健康稳定的发展。盈利能力在企业绩效评价和财务分析中居于核心地位,受到企业各方面利益相关者的广泛关注。盈利能力是企业管理人员经营业绩的重要体现,是企业不断提高员工福利的有效保障,是企业回报投资者和债权人的主要资金来源。因此,盈利能力分析对企业来讲至关重要。基于国内外对盈利能力相关研究的基础上，本文首先对我国生物医药行业的盈利能力进行整体分析,得出了生物医药行业的发展现状、战略地位、发展趋势、盈利现状以及可能的影响因素。然后,利用因子分析法求出生物医药上市公司09-11年的综合因子得分,并以此作为被解释变量,对综合因子得分和可能的影响因素进行多元线性回归分析,得到生物医药上市公司的主要影响因素及其影响程度。最后,本文提出了改善生物医药上市公司盈利能力的相关措施、意见。 【英文摘要】The bio-pharmaceutical industry is considered to be one of the most promising industries in the21st century. Since the Reform and Opening, China抯 bio-pharmaceutical industry has been maintaining at a rapid growth rate, and the annual average growth rate farly exceeds the gross domestic product during the same period, and powerful impetus to the entire national economy to achieve rapid development. In recent years, the central government and local governments have put forward relevant policies to support the development of the bio-pharmaceutical industry, and bring the bio-pharmaceutical as a strategic emerging industriy into the Twelfth Five-Year Plan, which means that the bio-pharmaceutical industry will get the strong support in the policy. Meanwhile, with the acceleration of the aging speed of our country抯 population and the continuous improvement of people抯 living standard, the biopharmaceutical industry will be faced with enormous potential of market demand. These factors will greatly promote China抯 biopharmaceutical industry, so the rapid development of the bio-pharmaceutical industry will receive widespread attention in the future.Enterprises carry on production and business activities to achieve the most important goal to maximize profits and maintain healthy and stable development. In the perfor