【作者】 张旭；

【导师】 曹德芳；

【作者基本信息】 东北大学 ， 会计学， 2021， 硕士

【摘要】 随着世界经济全球化的飞速融合,我国的经济发展也享受到全球化的红利,现我国人均GDP较21世纪初,已增长近十倍。同时,居民可支配收入的大幅度提高,使得人们更加注重高品质商品的享受和健康身体的维持,医疗产业便成了人民生活中密不可分的产业。随着第七次全国人口普查结果的公布,庞大的人口基数使得全国的人口总量相比第六次人口普查增长了 5.38%,同时,我国超过60岁人口占比为18.70%,相比2010年全国人口普查增加了 5.44%,人口老龄化趋势不容乐观,再加上国家对医疗卫生的高度重视和公民日益增长的健康意识,市场对医药的刚性需求也随之增长,我国的医疗专业便在此次机遇中得到充分发展。面对市场需求的升级,如何提高企业市场竞争力,突破企业发展瓶颈,查找企业发展过程中存在的不足,成为了众多医药企业亟待解决的问题,与此同时也是本文研究的重点问题。本文借助于国内外企业绩效评价已有的研究成果,分别从资本、成本和费用三方面选择指标作为投入指标,从盈利能力和资产运营能力方面选择指标作为产出指标,构建了基于三阶段DEA模型的企业绩效评价指标体系。以我国180家医药上市公司作为研究样本,根据指标内容,选取我国资本市场上2015-2019年的面板数据,利用三阶段DEA模型进行了医药上市公司绩效评价。首先在第一阶段对投入产出指标数据采用传统DEA模型进行分析研究,研究结果发现全体样本整体经营绩效欠佳,且整体综合效率呈现下降趋势,部分样本综合效率、纯技术效率、规模效率呈现波动状况;其次在第二阶段运用SFA回归模型对第一阶段得到的数据进行回归,剔除随机干扰因素和环境因素对管理绩效的影响;最后第三阶段是对经过第二阶段处理后的新投入指标和原始产出指标依旧采用传统DEA模型进行分析研究,结果表明第三阶段的绩效评价结果比第一阶段有明显的下降,说明外部环境对医药上市公司的绩效产生了负向影响,而规模效率无效是导致医药上市公司综合效率无效的主要成因。本文依据上述实证结果提出了相应的提升绩效建议。更多还原

【Abstract】 With the rapid integration of world economic globalization,China’s economic development also enjoys the dividend of globalization.Now China’s per capita GDP has increased nearly ten times compared with the beginning of the 21st century.At the same time,the substantial increase of disposable income makes people pay more attention to the enjoyment of high-quality goods and the maintenance of healthy body,and the medical industry has become an inseparable industry in people’s life.With the publication of the results of the seventh national census,the huge population base makes the total population of the country increase by 5.38%compared with the sixth census.At the same time,the proportion of people over 60 years old in China is 18.70%,which is 5.44%higher than the 2010 national census.The trend of population aging is not optimistic,In addition,the country attaches great importance to health care and the growing health awareness of citizens,the rigid demand for medicine in the market also increases,and the medical profession in China will be fully developed in this opportunity.In the face of the upgrading of market demand,how to improve the market competitiveness of enterprises,break through the bottleneck of enterprise development,find the deficiencies in the process of enterprise development,has become a problem that many pharmaceutical enterprises need to solve,at the same time,it is also the focus of this paper.With the help of the relevant enterprise performance evaluation research,this paper selects the indicators from the three aspects of capital,cost and expense as the input indicators,and from the profitability and asset operation ability as the output indicators,and constructs the enterprise performance evaluation index system based on the Three-stage DEA method.Taking 180 pharmaceutical listed companies in China as the research sample,according to the index content,this paper selects the panel data from 2015 to 2019 in China’s capital market,and uses the Three-stage DEA method to evaluate the performance of pharmaceutical listed companies.Firstly,in the first stage,the traditional DEA model is used to analyze the input-output index data.The results show that the overall operating performance of all samples is poor,and the overall comprehensive efficiency shows a downward trend,while the comprehensive efficiency,pure technical efficiency and scale efficiency of some samples show fluctuations;In the second stage,SFA regression model is used to regress the data obtained in the first stage to eliminate the influence of random interference factors and environmental factors on management performance;In the third stage,the traditional DEA model is still used to analyze the new input indicators and original output indicators processed in the second stage.The results show that the performance evaluation results in the third stage are significantly lower than those in the first stage,indicating that the external environment has a negative impact on the performance of listed pharmaceutical companies,The inefficiency of scale efficiency is the main cause of inefficiency of comprehensive efficiency of pharmaceutical listed companies.Based on the above empirical results,this paper proposes corresponding improvement suggestions.更多还原