从财务报表分析的视角看中药上市企业的成长性——以东阿阿胶为例-会计学专业论文.docxVIP

摘要 中药在我国经过好几千年的发展历程，已经成为中国文化遗产的一部分。随 着“养生”“回归自然”这些理念的兴起和人民生活水平的提高，中药上市企业 将会拥有难得的发展机遇，必然吸引众多投资者的眼球。对中药上市企业成长性 研究对企业自身管理者和对该企业关注的投资者而言都具有深远意义：管理者可 以认识企业经营状况进而改善企业经营策略；投资者可以根据企业成长性评价决 定自己的投资决策。但是目前还没有从财务报表分析视角对中药上市企业进行成 长性分析的研究。 本文在国内外对企业成长性和财务报表分析方法已有研究的基础上，考虑中 药上市企业的特殊性，分析中药上市企业成长性的影响因素，针对性地拟构建一 套中药类上市企业成长性的财务衡量指标，并采用案例分析的方法对山东东阿阿 胶股份有限公司五年内的财务报表进行分析，从财务数据入手，定量分析东阿阿 胶的财务指标，并选取与东阿阿胶主营业务产品相似的九芝堂股份有限公司就重 要指标进行对比研究，得出山东东阿阿胶股份有限公司具有成长性的研究结论， 并针对性地给出山东东阿阿胶股份有限公司改善成长性的对策。 关键词：中药，成长性，财务报表分析，东阿阿胶 Abstract With thousands of years’ development, Chinese medicine has become part of China’s cultural heritage. Chinese medicine listed companies will have a rare opportunity for its development since the ideas of “return to nature” and “health” wildly welcomed by people. There’s no doubt that they will attract more investors. Analysis of the growth of Chinese listed companies benefits both investors and companies’ management. It could provide a reference for investment decisions and management decisions. Considering the particularity of Chinese medicine listed companies, a method of comparative study will be proposed to analyze the growth of Chinese medicine listed companies based on the existing researches on enterprise growth and financial statement analysis both at home and abroad. In addition, the method of case study will be used to analyze the growth of SHAN DONGDONG- E E-JIAO CO., LTD.based on its financial statements from 2008 to 2012. Comparative study will be adapted to compare the key financial indicators between DEEJ and JIUZHITANG CO Ltd, whose main products are similar. The conclusion is that DEEJ has a high ability of growth. Recommendations would be made for DEEJ to improve its ability of growth at the end of this thesis. Key Words: Chinese medicine, growth, financial statement analysis, DEEJ 目录 HYPERLINK \l _bookmark0 摘要 ..................................................... I HYPERLINK \l _bookmark1 Abstract ................................................ II HYP