瑞康医药公司ROE波动因素分析

XCLW52197  瑞康医药公司ROE波动因素分析  (字数：8808)

摘 要

随着现代社会经济的高度发展，上市公司的发展受到越来越多人的关注，而上市公司最大的利益相关者也变为了广大的证券投资者，任何一项财务指标的变化，都可能影响投资者的利益。ROE是成熟市场中投资选择的基础 ,同时ROE也是一个反映企业的效益最有说服力的财务指标，这个财务指标反映了资本获利能力的高低，资本投入，是企业经营活动效率和财务活动效率的综合体现。一家公司ROE的变动，对公司的发展会造成重大影响，所以我们在关注一家公司的财务状况的时候，更加关心这家公司的ROE的变动情况。2017年是国家医药行业改革的关键期，对整个医药行业都是机遇和挑战并存。此文通过以瑞康医药公司为例，以公司财务报表为基础，探讨影响公司ROE波动的因素，让我们可以更好的了解ROE的相关内容以及ROE这个指标对企业发展的重要性。

关键词：ROE  波动因素 瑞康医药

Abstract

With the high development of social economy, the development of listed companies has attracted more and more people's attention, and the biggest stakeholders of listed companies have also become the majority of securities investors. Any change in financial indicators may affect investors 'interests. ROE is the basis for investment choices in mature markets, and ROE is also a financial indicator that reflects the most effective corporate performance. This financial indicator reflects the level of capital investment and capital profitability. It is a comprehensive embodiment of the efficiency of financial activities and operating activities of enterprises.A change in a company's ROE will have a major impact on the company's development, so when we look at the financial situation of a company, we are more concerned about the company's ROE changes.There are many financial principles, especially from the perspective of ROE, we can analyze many problems, so this article will analyze the ROE fluctuation factors from the perspective of ROE.2017 is a critical period for the reform of the National pharmaceutical industry, and it is both an opportunity and a challenge for the entire pharmaceutical industry. This article discusses the factors that affect the ROE fluctuations of the company by taking Ruikang Pharmaceutical Company as an example, based on the company's financial statements，so that we can better understand the relevant content of ROE and the importance of ROE to the development of the company.

Keywords ：ROE vacillation factors ruikang pharmaceutical company 

目录

摘 要2

Abstract3

一、引  言5

（一）研究背景5

（二）研究意义5

（三）研究方法5

二、ROE的概念以及ROE对企业发展的重要性分析6

（一）ROE的概念6

（二）ROE对企业发展的重要性分析6

三、瑞康医药公司ROE波动因素分析7

（一）公司背景7

（二）瑞康医药公司近五年ROE变动情况7

（三）财务剖析8

1、基于净利润变化的财务分析8

2、基于杜邦分析体系的财务分析10

四、评价与建议13

（一）瑞康医药公司在ROE波动因素下的问题体现13

（二）建议13

五、结论14

参考文献15