杜邦分析法在瑞康医药的应用.docxVIP

中文题目 杜邦分析法在瑞康医药的应用 英文题目 The application of DuPont analysis method in the medicine of Rechon 摘要 随着经济发展，人口老龄化加重，城镇化加快等因素的影响，这些因素导致 未来健康消费成为刚性需求，市场容量持续放大，催生出众多医药公司，目前中 国医药行业集中度依然不高，行业散、小、乱现象依然存在。要在众多医药公司 中脱颖而出，投资者需要对公司财务有深入的了解，分析公司存在的问题，制定 合适的方案，提高公司竞争能力。杜邦分析法是现代企业常用的财务分析方法， 能够较为全面的分析企业的财务状况，为信息需求者提供较全面的信息。本文将 杜邦分析法应用于瑞康医药展开论述。本文分为个部分，第一部分为绪论，主要 介绍研究背景、研究意义和国内外研究现状。第二部分对杜邦分析法进行介绍， 并阐述其主要指标及框架。第三部分为杜邦分析法在瑞康医药的应用，首先介绍 公司现状，再对公司近五年的财务报表进行分析，主要对杜邦分析法中四项主要 指标进行论述，并与行业标杆企业进行对比。第四部分为对瑞康公司提出的建议， 通过第三部分中的分析对比发现瑞康公司存在的问题，从问题出发提出改进意见。 最后部分为结论。 关键词：杜邦分析法；财务分析；盈利能力；偿债能力 abstract With the impact of economic development, population aging, urbanization and other factors, these factors lead to the future health consumption as a rigid demand, the market capacity continues to expand, giving birth to many pharm aceutical companies. At present, the concentration degree of Chinas pharmaceut ical industry is still not high, and the industry is scattered, small and chaotic p henomenon still exists.In order to stand out from many pharmaceutical compani es, it is necessary to have a deep understanding of the companys financial aff airs, analyze the problems existing in the company, formulate appropriate plans, and improve the companys competitiveness.DuPont analysis is a commonly us ed financial analysis method for modern enteiprises. It can analyze the financia 1 situation of enterprises in a more comprehensive way and provide more com prehensive information for information demanders.In this paper, DuPont analysis method was applied to the medicine of Rechon.This paper is divided into thre e parts, the first part is the introduction, mainly introduces the research backgr ound, research significance and research status at home and abroad.The second part introduces the DuPont analysis method and expounds its main indexes an d framework.The third part is the application of DuPont analysis method in Re c ■ on. Firstly, it introduces the current situation of the company, and then anal yzes the fina