基于DEA的我国上市医药企业绩效分析

Performance Analysis of Listed Pharmaceutical Enterprises in China Based on DEA

摘要: 改革开放以来，人民生活水平的不断提高，对医疗保健的需求也在不断地增长，激烈的市场竞争环境也使得医药行业一直以较快的速度发展并且扩充着，越来越多的人开始关注医药企业的财务状况。因此对医药上市公司的财务绩效进行评价是十分必要的。本文根据我国40家医药上市公司2019年财务报告，运用数据包络分析法(DEA)，在偿债能力、营运能力、盈利能力和发展能力的基础上，对40家上市医药公司的财务绩效进行分析和评价。结果表明，一半的企业没有达到相应的有效水平。

Abstract: Since the reform and opening up, with the continuous improvement of people’s living standards, the demand for medical care is also growing. The fierce market competition environment also makes the pharmaceutical industry develop and expand at a rapid speed. More and more people begin to pay attention to the financial situation of pharmaceutical enterprises. Therefore, it is very necessary to evaluate the financial performance of pharmaceutical listed companies. Based on the financial reports of 40 listed pharmaceutical companies in China in 2019, this paper analyzes and evaluates the financial performance of 40 listed pharmaceutical companies on the basis of solvency, operation ability, profitability and development ability by using data envelopment analysis (DEA). The results show that half of the enterprises have not reached the corresponding effective level.