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摘要：随着生活水平的提高、居民医疗保障制度的完善，我国医药制造业发展迅猛。但近几年，该行业的盈利能力增长速度减缓。因此，本文通过实证分析，对盈利能力的影响因素进行研究。主要研究发现我国医药制造业的企业规模、营运能力、营销能力都与盈利能力呈正相关；企业负债越多会对企业产生负面影响；行业整体的研发能力较低。要提高企业的盈利能力，我们可以从下面几个方面进行考虑。首先，要扩大企业规模，降低企业的固定成本；其次，要增强企业的研发能力，研发自主开发产品；另外，要提高营运能力，提高企业的资产利用率；再者，要优化资本结构，合理估计债务融资规模；最后，要提高企业的营销能力，采用多种营销手段，拓宽销售道路。51816
毕业论文关键词：盈利能力；医药制造业；影响因素
Positive Analysis of The Factors Affecting the Profitability of Listed Companies in China ——Based on The Pharmaceutical
Manufacturing Industry
ABSTRACT:With the improvement of living standards and medical insurance system, pharmaceutical industry is developing rapidly in China. But in recent years, the profitability of the industry growth has slowed. Therefore, through the positive analysis, this paper is aimed to study the influencing factors of profitability. Principal findings show that profitability is positively related with enterprise scale, operation capability , marketing ability . But the more corporate debt will have negative effect on the profitability of the enterprises, the whole research and development ability of this industry is weak. To improve the profitability of enterprises, we can come up with some solutions from the following several aspects . Firstly , we should expand the scale of enterprises, and reduce fixed costs of enterprises . Secondly , the research and development ability of enterprises should be enhanced by developing self-developed products. Thirdly, we can improve the operating ability and the utilization of assets.Fourthly, reasonable estimation of debt financing scale is important to optimize the capital structure. Finally, a variety of marketing methods should be taken into consideration to broaden the sales way . And this can improve the marketing ability of enterprises.
Key Words: profitability ; pharmaceutical industry ; influencing factors
目 录
摘要 I
ABSTRACT II
目 录 III
一、绪论 1
（一）盈利能力的含义 1
（二）医药制造业概况 1
（三）研究的背景和意义 3
二、医药制造业上市公司盈利能力影响因素的理论分析 5
（一）理论分析 5
（二）理论假设 6
三、医药制造业上市公司盈利能力影响因素的实证分析 8
（一）样本选取 8
（二）变量选择 8
（三）实证分析 9
四、建议 16
（一）扩大企业规模，提高生产效益 16
（二）提高企业的研发能力 16
（三）提高营运能力，加快资本周转速度 16
（四）优化资本结构，合理估计债务融资规模