国内外头部制药企业销售费用率及研发费用率对比  

Comparison of Sales Expense Ratio and R&D Expense Ratio of Leading Pharmaceutical Enterprises at Home and Abroad

作　　者：何文萱 李雪 周越[3] HE Wen-Xuan;LI Xue;ZHOU Yue(School of Accounting,Jiangsu College of Finance&Accounting,Lianyungang 222061,China;Department of Pharmacy,The Sixth People's Hospital of Qingdao,Qingdao 266033,China;Department of Pharmacy,Lianyungang Affiliated Hospital of Nanjing University of Traditional Chinese Medicine,Lianyungang 222004,China)

机构地区：[1]江苏财会职业学院会计学院,江苏连云港222061 [2]青岛市第六人民医院药剂科,山东青岛266033 [3]南京中医药大学连云港附属医院药学部,江苏连云港222004

出　　处：《中国药物经济学》2024年第11期22-25,共4页China Journal of Pharmaceutical Economics

基　　金：中国商业会计学会职业教育分会科研课题(2024ZJ021);江苏财会职业学院教改课题(2023jsckjg14);江苏财会职业学院校级课题(2023XJ04);江苏省商业会计学会重点课题(2023JSSYKJ209);国家中医药管理局2022年全国名老中医药专家(蔡宝昌)传承工作室建设项目(国中医药人教函[2022]75号)。

摘　　要：目的对比国内外头部制药企业的销售费用率、研发费用率。方法通过公司年报,收集欧美、日本、中国头部化学制药和中药制药企业的营收额、销售费用、研发费用,计算销售费用率和研发费用率,并进行比较。结果欧美企业、日本企业、中国化学药企业、中国中药企业近3年销售费用率均值分别为(25.1±1.6)%、(33.5±2.5)%、(40.9±2.5)%、(41.9±1.1)%,近3年的研发费用率均值分别为(19.3±1.3)%、(19.7±0.9)%、(12.3±1.2)%、(4.8±0.6)%。结论中国头部制药企业的销售费用率显著高于欧美和日本企业,而研发费用率明显低于欧美和日本企业。建议采用多种措施构建长效的药品价格形成机制,平衡各方利益,促使我国制药企业销售费用回归合理水平。Objective To compare the sales expenses and R&D expense of domestic and foreign head pharmaceutical enterprises.Methods The revenue,sales expenses and research and development expenses of European,American,Japanese,Chinese leading chemical pharmaceutical and Chinese traditional medicine pharmaceutical enterprises were collected through company annual reports,and the sales expense ratio and research and development expense ratio were calculated and compared.Results The average sales expense ratio of European and American enterprises,Japanese enterprises,Chinese chemical pharmaceutical enterprises and Chinese traditional Chinese medicine enterprises in recent 3 years were(25.1±1.6)%,(33.5±2.5)%,(40.9±2.5)%,(41.9±1.1)%,respectively.In recent 3 years,the average R&D expense rate was(19.3±1.3)%,(19.7±0.9)%,(12.3±1.2)%,(4.8±0.6)%,respectively.Conclusion The sales expense ratio of Chinese leading pharmaceutical enterprises is significantly higher than that of European,American and Japanese enterprises,while the R&D expense ratio is significantly lower than that of European,American and Japanese enterprises.It is suggested to adopt a variety of measures to establish a long-term drug price formation mechanism,balance the interests of all parties,and promote the sales cost of Chinese pharmaceutical enterprises to return to a reasonable level.

关 键 词：国内外头部制药企业 销售费用率 研发费用率 药品推广模式 政策建议 

分 类 号：R956[医药卫生—药学]