【摘要】 在我国人口老龄化不断加深及医疗改革的背景下，医药行业迎来巨大变革。如何在资源整合中提升企业价值，获得更多的发展机会，是医药行业亟需应对的挑战。文章以2015—2023年A企业年报、社会责任报告数据为样本，以传统财务指标为基础，结合ESG中环境、社会、公司治理维度，构建企业绩效评价体系，对以A企业为例的藏药企业绩效进行研究，为藏药企业绩效评价提供一定的参考借鉴，并基于评价结论对藏药企业绩效提升提出建议。更多还原

【Abstract】 Against the backdrop of China’s deepening population aging and medical reform, the pharmaceutical industry is undergoing significant transformation. How to enhance corporate value and seize more development opportunities through resource integration is a pressing challenge for the pharmaceutical sector. This study takes the annual reports and social responsibility reports of company A from 2015 to 2023 as samples,and constructs an enterprise performance evaluation system based on traditional financial indicators, incorporating the environmental, social and corporate governance dimensions of ESG. The study focuses on the performance of Tibetan medicine enterprises, using company A as an example,to provide a reference for the performance evaluation of Tibetan medicine enterprises. Based on the evaluation findings, recommendations are proposed for enhancing the performance of these firms.更多还原