| 上市公司财务竞争力评价研究——以医药、生物制品业上市公司为例 |
| |
| 引用本文： | 谢丹,王积田.上市公司财务竞争力评价研究——以医药、生物制品业上市公司为例[J].中国农学通报,2014,30(26):70-76. |
| |
| 作者姓名： | 谢丹 王积田 |
| |
| 作者单位： | 1. 黑龙江中移通信技术工程有限公司2. 东北农业大学 |
| |
| 摘 要： | 财务竞争力是企业竞争力的核心与关键。对企业的财务竞争力进行评价，有利于了解自身财务竞争力水平和存在的缺陷与不足，进而采取措施完善企业财务状况。医药、生物制品业是现代科学中发展最快、最活跃、取得成果最多的一个行业。以114家医药、生物制品业上市公司为研究对象，运用因子分析法对其财务竞争力进行实证分析，构建评价体系，对其财务竞争力进行评价，结果发现行业内企业资产管理能力强弱各占一半，偿债能力和发展能力普遍偏弱，整体财务竞争力有待加强。应提高整体偿债能力，提升现金获取能力及应收账款周转能力，优化资本结构，增强研发能力，以实现可持续发展。
|
| 关 键 词： | 马铃薯 马铃薯 外源钙 相对电导率 丙二醛 过氧化物酶 |
| 收稿时间： | 1/6/2014 12:00:00 AM |
| 修稿时间： | 2014/2/20 0:00:00 |
Research on Financial Competitiveness Evaluation of Listed Company--Take Pharmaceutical and Biological Products Industry Listed Company for Example |
| |
| Xie Dan,Wang Jitian.Research on Financial Competitiveness Evaluation of Listed Company--Take Pharmaceutical and Biological Products Industry Listed Company for Example[J].Chinese Agricultural Science Bulletin,2014,30(26):70-76. |
| |
| Authors: | Xie Dan Wang Jitian |
| |
| Institution: | (Institute of Economic Management of the Northeast Agricultural University, Harbin 150030) |
| |
| Abstract: | Financial competitiveness is the core and key of enterprise competitiveness. To evaluate the financial competitiveness of the enterprise, which is beneficial to understand their financial competitiveness levels and existent defects and deficiencies, and take measures to consummate enterprise financial situation. Pharmaceutical and biological products industry was one of the fastest growing, the most active and the most results of industries in the modern science. The paper takes the 114 pharmaceutical and biological products industry listed company as the research object, used factor analysis method to analyze its financial competitiveness empirically, construction and evaluation of target system, to evaluate its financial competitiveness, the result shows that asset management capabilities strength each accounted for half of the companies in the industry, solvency and development ability are generally weak, overall financial competitiveness needs to be strengthened. In order to realize sustainable development, should enhance the overall solvency, obtain the ability to raise cash and accounts receivable turnover, optimize the capital structure, strengthen the research and development ability. |
| |
| Keywords: | Factor Analysis |
| 本文献已被 维普 等数据库收录！ |
| 点击此处可从《中国农学通报》浏览原始摘要信息 |
| 点击此处可从《中国农学通报》下载免费的PDF全文 |
|
