基于华润三九医药股份有限公司财务报表的企业盈利能力分析.pdfVIP

基于华润三九医药股份有限公司财务报表的企业盈 利能力分析 摘 要 2009 年，以百姓普遍享有基本医疗卫生服务为目标而出台的《关于深化医 药卫生体制改革的意见》，开启了我国医疗改革的新篇章。医药行业的发展因此 受到了阻碍，行业整体增速放缓，迎来了行业寒冬。从华润三九医药股份有限公 司的净利润数据看，企业近年的盈利能力水平稳定，偶有较大的波动起伏，也是 非经常性损益造成的结果。2019 年是新医改施行第十周年，本文在分析华润三 九 2014 年-2018 年的财务报表的基础上，探究医改十年对华润三九的影响。 长期以来企业把高水平的盈利能力看作是维持企业健康经营的重大要素。本 文通过实践与理论相结合的方法，首先对选题的意义及目的、文献综述与研究现 状以及创新思路进行简要的陈述；随后结合盈利能力分析的概念和相关理论，以 华润三九医药股份有限公司为例进行案例分析，指出该公司发展过程中盈利能力 方面存在的问题，并从中找到问题产生的原因；最后就现有的盈利能力方面的问 题提出改进建议，为华润三九在提高盈利能力方面提供帮助与借鉴。 关键词：华润三九公司；财务报表；盈利能力 I Analysis of Enterprise Profitability Based on the Financial Statements of China Resources Sanjiu Medical Pharmaceutical Co.,Ltd. Abstract In 2009, opinions on deepening the reform of the medical and health system , aiming at the universal enjoyment of basic medical and health services, opened a new chapter in Chinas medical reform. The development of the pharmaceutical industry was thus hindered, the development speed of the industry has been reduced, ushered in the industry winter. From the net profit data of China Resources Sanjiu Medical Pharmaceutical Co.,Ltd. , it can be seen that the level of profit ability of enterprises is stable in the last few years. 2019 is the 10th anniversary of the implementation of the new healthcare reform. Based on the analysis of the financial statements of CR Sanjiu from 2014 to 2018, this paper explores the impact of the reform on CR Sanjiu in the past 10 years. For a long time, enterprises have regarded the high level of profitability as an important factor to maintain the healthy operation of enterprises. Through the method of combining practice with theory, this paper first makes a brief statement on the signi