论文总字数：15459字

摘 要

近几年，全球医药行业的局势不断变化，医药需求升级、医疗技术革新、新的竞争不断涌现。同时，我国医药行业加快了延续以“调结构、强基层、严监管”为核心的医改节奏；“4 7”快速推进，国家医保标准化工作正式启动，支付方式改革试点推进，市场监管趋严，产业升级加速。加之面对今年全球新冠肺炎爆发的危机，中国的医药行业又增加新的挑战。

云南白药集团股份有限公司（简称“云南白药”）在2019年位列中国2019中国医药企业品牌影响力排行榜第二和 2019中国医药工业100强的第四强。是具有代表性的我国医药企业，在历时四年的混合所有制改革工作，调整了管理层级和形成更高效的机制体制，公司活力进一步迸发，云南白药在如今充满挑战的全球环境正朝着更高质量发展的目标前进。

本文选择云南白药为研究对象。结合其2015年到2019年的财务报表和相关数据对云南白药的盈利、偿债、营运、成长四项基本能力和其发展战略进行了财务分析，综合其战略，财务分析的结果，指出云南白药发展遇到的问题并解决建议。愿本文能对云南白药的长远发展战略有所帮助，以希望同类型的医药制造企业能得到一些借鉴。

关键词：云南白药 ；财务分析；发展战略

Abstract

In recent years, the situation in the global pharmaceutical industry has been constantly changing, with escalating demand for medicine, innovation in medical technology, and new competition constantly emerging. At the same time, China's pharmaceutical industry has accelerated the continuation of the medical reform rhythm with "structure adjustment, strong grassroots, and strict supervision"; "4 7" is rapidly advancing, the national medical insurance standardization work has been officially launched, and the trial of payment method reform has been promoted. , Industrial upgrading accelerated. Coupled with the global crisis of new pneumonia outbreak this year, China's pharmaceutical industry has added new challenges.
Yunnan Baiyao Group Co., Ltd. (referred to as "Yunnan Baiyao") ranks second in China's 2019 Chinese pharmaceutical company brand influence ranking in 2019 and fourth in China's top 100 pharmaceutical industry in 2019. It is a representative Chinese pharmaceutical company. After four years of mixed ownership reform, it adjusted the management level and formed a more efficient mechanism. The company's vitality has further burst out. Yunnan Baiyao is moving higher in today's challenging global environment The goal of quality development is moving forward.
This article selects Yunnan Baiyao as the research object. Combined with its financial statements from 2015 to 2019 and related data, it conducted a financial analysis of the four basic capabilities of Yunnan Baiyao's profitability, debt servicing, operation, and growth, and its development strategy. Based on the results of its strategy and financial analysis, it pointed out that Yunnan Baiyao Develop problems encountered and resolve suggestions. I hope this article can be helpful to the long-term development strategy of Yunnan Baiyao, hoping that the same type of pharmaceutical manufacturing enterprises can get some reference.

Key Words:Yunnan Baiyao; financial analysis; development strategy

目 录

摘要.....................................................I

ABSTRACT......................................................II

第一章 绪论......................................................1

1.1 研究背景.......................................................1

1.2 研究方法.......................................................1

1.3 研究内容.......................................................2

第二章财务报表分析相关概述.....................................3

2.1 财务报表分析起源...............................................3

2.2 财务报表分析的发展.............................................3

2.3 我国的财务报表分析研究情况.....................................4

第三章云南白药的环境——行业——战略分析.................5

3.1云南白药的发展历程和现状.......................................5

3.2我国医药行业环境分析...........................................6

3.2.1我国医药行业的特点...........................................6

3.2.2医药行业的波特五力模型分析...................................7

3.3云南白药的战略分析.............................................8

第四章云南白药的财务分析.................................9

4.1盈利能力分析...................................................9

4.2营运能力分析...................................................9

4.3偿债能力分析...................................................10

4.4成长能力分析...................................................10

4.5杜邦分析法.....................................................11

第五章结论与建议.........................................13

5.1云南白药的综合评价.............................................13

5.2云南白药面对的风险及其建议...................................13

5.3对同行业企业的启发.............................................14

参考文献.........................................................15

第一章绪论

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