基于战略经营的医药类上市公司业绩评价分析

《基于战略经营的医药类上市公司业绩评价分析》由会员上传分享，免费在线阅读，更多相关内容在学术论文-天天文库。

1、江苏大学硕士学位论文ABSTRACTSinceJanuary1，2007，”EnterpriseAccountingStandards，”whichissuedbytheMinistryofFinancewasimplementedfullyinalloflistedcompanies，thenewguidelineschangealotinassetimpairmentandfairvalue，whichcausingtheperformancechangeandmaketheintrinsicvalueoftheenterpris

2、ereflectedmoreturely．Inaddition，the2008outbreakoftheglobalfinancialcrisishadanimpacttotheworldeconomy,Chinaisnoexception．Inthiscontext，itisnecessarytomakeaperformanceevaluationofthelistedcompanies．Asenterprises’competitiveenvironmentincreasinglyfierce，enterprisesimpleme

3、ntingstrategicmanagementhasbecomeaninevitabletrendofmanagement．WhilethetraditionalperformanceevaluationstillfocusoncorporatefinancialperformanceanditCan’tassessappropriatelyofthestatusofenterprises．therefore，thestrategicbusinessperformanceevaluationemergedinthiscontext．

4、Builtperformanceevaluationsystembasedonstrategicmanagementcarlnotonlyprovidetimelyaccuratedecisionsupportinformationandtheimplementationofeffectivecontrol，butalsoencourageenterprisestofocusonthekeyfactoroftechnologicalinnovation，intangibleassets，humanresourseandothercor

5、poratelong-termcompetitiveadvantage．Thisisbothintheoryandpracticeofgreatsignificance．Asoneofthetennationalindustriesinrecentyears．pharmaceuticalindustryhasdevelopedrapidly．hl2008，theoverallmarketsituationoflistedcompaniesisnotgood，butthepharmaceuticalindustrybehaveswell

6、andmakeprogresssteadilyThisarticlewillmakepharmaceuticalcompaniesastheobjectofthestudy．Inthispaper,itfristelaboratedrelevantperformanceevaluationstudiesathomeandabroad，onthisbasis，itexpoundsindetailaboutthestrategicperformanceevaluation’Sdefinition，characteristicsandsig

7、nificances，combinedwiththerealityoflistedcompaniesinChina,wetrytobuildasetofindicatersystemtomeettheListedcompany'sstrategyperformanceevaluation，andthenusethescoringmethodoftheCombinationofprincipalcomponentanalysisandentropytoassessthestrategyoperatingperformanceofphar

8、maceuticalcompanies，theevaluationresultsvalidatethefeasibilityandeffectivenessoftheindicatersystemandthescorin