中医药行业上市公司财务分析

中医药行业上市公司财务分析(15600字)
摘  要：近年来，人们越来越重视我国传统中医药的发展，中药以其良好的功效，以及部分优于化学生物制药的部分性能，获得了广大消费者的亲睐，而我国中医药行业上市公司则在近年来得到了长足的发展，加上国家政策的扶持，使得中医药行业的优秀上市公司踊跃出现。2011年前三季度中药板块营业收入同比增速为22.99%，高于医药板块整体21.05%的增速。然而好的发展前景下也要注意相应的问题。本文将从中医药行业上市公司的财务报表分析看出中医药行业的发展现状，财务状况，通过对各项财务指标的对比分析发现个别企业的问题及产生问题的原因，并对某些问题提出相应的对策。
关键词：财务分析；中医药；资产负债表；利润表；现金流量表

TRADITIONAL CHINESE MEDICINE INDUSTRY FINANCIAL ANALYSIS
Abstract: In recent years, increasing emphasis on the development of traditional Chinese medicine，traditional Chinese medicine, it’s a good effect, as well as some better than chemical and biological pharmaceutical part of the performance, pro-gaze of the vast number of consumers and the pharmaceutical industry in China listed companies been considerable development in recent years, coupled with the support of national policies, making the pharmaceutical industry's outstanding listed companies are encouraged to appear. 2011 year on year growth rate of the first three quarters of Chinese medicine segment operating income was 22.99 percent higher than the 21.05 percent growth in the pharmaceutical sector as a whole.. However, good prospects for development should also pay attention to the corresponding problem.This article from the financial statements of listed companies of the Chinese medicine industry analysis shows that the current development of the pharmaceutical industry, financial condition, and found that the problems of individual enterprises and the cause of the problem analysis through the comparison of financial indicators, and some of the issues put forward corresponding countermeasures.
Key words：Financial Analysis; Traditional Chinese Medicine; Balance Sheet ; Income Statement；Statement of Cash Flows

目  录
摘要    1
关键词    1
一、绪论    2
    （一）研究目的及意义    2
    （二）国内外研究现状    2
        1.国内研究现状    2
        2.国外研究现状    5
        3.综合评述    5
二、财务分析理论    6
    （一）财务分析的意义    6
（二）财务分析的对象及方法    6
1.会计报表    6
2.会计报表附注    7
三、中医药行业上市公司财务分析    7
（一）资产负债表分析    7
1.发展能力分析    7
2.偿债能力分析    10
    （二）利润表分析    13
1.盈利能力分析    13
2.营运能力分析    15
（三）现金流量表分析    17
四、结论与建议    20
五、结束语    21
参考文献    21
致谢    22