基于EVA的医药企业绩效评价——以千金药业为例

近年来受医改推进、老龄化水平加重以及居民收入增加等因素影响,我国医药企业总体发展良好,但医药企业使用的绩效评价方法不能反映真实的企业价值。因此本文以千金药业为例,结合医药行业特点计算其近三年EVA指标并与传统指标进行分析对比,结果发现EVA方法更好能反映企业的真实状况。最后对医药行业提了几点建议。

Performance Evaluation of Pharmaceutical Enterprises Based on EVA:Illustrated by the Case of Qianjin Pharmacy

In recent years,influenced by the factors like the advancement of medical reform,the surge of the aging population,and the increase in residents income,Chinese pharmaceutical enterprises have enjoyed steady development,but the performance evaluation methods used by pharmaceutical companies cannot reflect the true value of enterprises.Therefore,this article takes Qianjin Pharmacies an example and combines the characteristics of the pharmaceutical industry to calculate its EVA index for the past three years and compares it with the traditional indicators.The research shows that the EVA method is better and can reflect the real situation of the enterprise.Finally,a few proposals for the pharmaceutical industry are put forward in the article.