我国医药类上市公司制造业务收入影响因素及对策研究.pdf

t ● 一。 ◆ 中文摘要 在我国上市公司中，医药板块越来越受到投资者的关注。医药类上市公司中 主营业务收入分为制造业务收入和商业业务收入，制造业务收入相对商业业务收 入来有持续性和较少偶然性，且受政府干预较少，可作为企业经营绩效的评价指 标。本文以样本公司年报中披露的数据为信息来源基础，以2007-2008年为考察 期，计算样本公司的研发费用占制造业务收入比例，将公司按中西药分类，其次 在市场上或年报中得到公司销售模式，同时探寻股权结构，使用SPSS寻找各因 素与制造业务收入从2006至2009年的增长率之间的相关性，建立一元线性回归 模型及多元线性同归模型，为提高我国医药类上市公司绩效提供参考。 关键词：制造业务收入，研发支出比率，销售模式，股权结构，回归分析 ▲ABSTRACT More and more Chinese investors concerned about the list companies of the Pharmaceutical plate in china．The main business income of Pharmaceutical companies is divided into Manufacturing revenues and commercial business income． Manufacturing revenues is relatively persistent and less chance，and less subject to government intervention，SO it Can be used as indicators of business performance evaluation。 In this paper,Based on the sample of the company’S annual report for the data sources of information disclosure from 2007 to 2008．calculate the RD expenditure ratio of the sample companies which is divided into traditional Medicine companies and medicine companies in manufacturing business income，secondly studied the sales model and explored ownership structure from the annual report in the market, while used SPSS to fmd the Correlation between the factors and the growth rate of manufacturing revenues from 2006 to 2009 and established a linear Regression Analysis model and multiple linear Regression Analysis model，SO as to provide reference to improve China Pharmaceutical performance of listed companies． Key words：Manufacturing revenues，RD expenditure ratio，Sales model， Ownership Structure，Regression Analysis 目 录 第一章绪论?????????????????????????????????1 1．1选题背景及意义????????????????????????????1 1．2研究内容及结构框架??????????????????????????3 1．2．1研究内容????????????????????????????3 1．2．2论文结构框架??????????????????????????3 第二章相关理论综述?????????????????????????????5 2．1经营绩效评价?????????????????????????????5 2．1．1经营绩效评价指标的选取?????????????????????．5 2．1．2绩效与宏观经济变最之间的关系??????????????????．7 2．2股权结构???????????????????????????????8 2．3医药行业销售模式的沿革及分类?????????