上市公司的财务报表分析-以同仁堂为例
上市公司的财务报表分析-以同仁堂为例(论文11000字)
内 容 摘 要
近年来，随着我国社会人均收入的不断提升，人民群众对医疗卫生制度的要求也不断提升。国家在积极优化当前的医疗卫生制度的同时，也在通过各种手段促进药品种类的不断拓宽，为满足人民群众的健康需求做出极大的努力。但在我国医药行业当中，却出现了大量的制药企业，不能满足当前市场对于周边医疗卫生水平的需求。究其原因主要是由于药品研发时间过长，企业难以负担高额的研发成本，同时改进中的医疗卫生制度也未能保证医药市场的稳定性，最终为制药企业的发展带来强大的阻碍。
公司财务报表是对企业当前营收状况最为明确的展示。大量的的财务人员深耕于对企业财务数据的挖掘工作中，企图通过周期性的财务分析手段为企业的发展提供指导性意见。与此同时，企业决策者们也逐渐意识到企业财务工作的重要性，纷纷将企业的财务分析工作放到了公司日常管理工作的核心地带。财务管理作为现代企业日常管理工作中最为重要的一环，起着为企业指导战略发展方向的重大意义。所以，针对企业的财务分析工作不能仅限于一张简单的财务报表之上。更应采取详细的、科学的手段对企业一段经营周期内的财务状况数据进行合理分析，然后在结合公司的非会计因素系统的了解公司在发展中的财务特点与未来公司发展所面临的财务难题等。针对公司财务分析工作中的非会计因素，主要可以总结为公司的原本优势与劣势，公司发展过程中面临的抉择与机会，和公司在不同阶段对于战略计划的调整。非会计因素的集合可以帮助公司财务人员充分的了解公司经营中的根本阻碍，并通过详细的解析对其进行合理优化。本文通过对同仁堂公司的财务报表做出了详细解读与细致分析，在开头部分详细描述了针对公司财务报表问题的研究背景与研究意义。接下来针对于财务报表相关的概念进行了详细解读，并以同仁堂公司为例详述了该公司的财务管理问题。最后，细致解读了同仁堂公司的财务报表，明确该公司在发展过程中暴露出的问题，并针对此类问题提出合理化建议。
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关键词：上市公司财务报表同仁堂分析
Analysis of Financial statements of listed companies-A case study of Tong Ren Tang
Abstract
With the improvement of people's living standards and the advancement of health care system reform, the state vigorously promotes the research and development and marketing of innovative drugs in order to improve the national health level. However, at present, many pharmaceutical enterprises have many problems, such as high R & D cost, long R & D cycle, industry policy, and other factors such as imperfect peripheral facilities, which put forward higher requirements for the management level of enterprises. The process of transformation also implies a lot of uncertainty, which leads to the increase of business risk and financial risk of the company.
The financial statement is the barometer which can reflect the business condition of the enterprise intuitively. The financial personnel excavates and analyzes the existing problems and potential risks of the enterprise from the historical data, provides the decision-making advice for the management and helps the enterprise to set the future financial goal. Therefore, financial analysis has been widely paid attention to by the major companies. Finance should serve the enterprise strategy, so the financial analysis should not end with the analysis of the historical operating results shown on the financial statements, but should combine with the non-accounting factors to comprehensively analyze the factors affecting the financial situation and future development of the company. Non-accounting factors include the opportunities and challenges that exist in the enterprise's industry, and the advantages and disadvantages of the company itself. Deficiencies, as well as the company's strategic adjustments, can help financial personnel explain the root causes of the company's problems in depth and seek accurate and effective solutions. This article has carried on the concrete analysis to the Tong Ren Tang's financial statement, first introduced the research background, the significance and the domestic and foreign research present situation; the second chapter has carried on the elaboration to the related concept, the second chapter has carried on the discussion to the related concept; The third chapter mainly introduces Tong Ren Tang and analyzes its financial ability; the fourth chapter summarizes the existing problems of Tong Ren Tang through the analysis of the financial statements; finally puts forward the solutions to the above problems.
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Keywords: quoted companyAnalysis of the Financial statements of listed companies by Tong Ren Tang
目 录
一、绪论 1
（一）研究背景 1
（二）研究意义 1
（三）国内外研究现状 2
1.国外研究现状 2
2.国内研究现状 2
二、理论基础 3
（一）财务分析的定义和方法 3
（二）财务分析的重要作用 4
三、同仁堂的现状及公司财务能力分析 5
（一）同仁堂公司简介 5
（二）同仁堂公司财务能力分析 5
四、从财务角度分析同仁堂公司存在问题 8
（一）产品结构单一 8
（二）对于新产品上市时间及销售额过于乐观 9
（三）对转型产生的影响预判不准 9
（四）企业转型后缺乏对员工的激励政策 9
五、完善同仁堂公司财务报表的对策建议 9
（一）重视产品研发并优化产品结构 9
（二）完善市场准入并调整商业政策 10
（三）搭建多种营销渠道 11
（四）加强内部人员财务分析力并构建财务分析体系能 11
结论 12
参考文献 13