技术创新对公司财务绩效影响研究——以药明康德为例  

Research on the Impact of Technological Innovation on Corporate Financial Performance——Taking WuXi AppTec as an Example

作　　者：方梦如 Mengru Fang(Business School,University of Shanghai for Science and Technology,Shanghai)

机构地区：[1]上海理工大学管理学院,上海

出　　处：《运筹与模糊学》2024年第6期387-394,共8页Operations Research and Fuzziology

摘　　要：在技术创新受到国家高度重视的大背景下,医药上市公司作为医药企业的领头羊,应当加大自身对技术创新的重视程度,带动医药行业的发展以及整个经济的发展。上市公司应当适度加大研发投入,推进技术创新活动,从而提高企业的财务绩效,不断促进医药行业发展成专业化、市场化的产业,推动我国经济的发展。本文采取结合案例研究的方式,阅读大量相关文献,梳理财务绩效、研发投入以及市场竞争等理论,对2017~2021年间我国三十家医药上市公司的相关财务数据使用Excel和SPSS进行实证分析处理,得到医药上市公司的财务绩效评价函数。因药明康德的资本运作模式独具特色,具有极端性和启发性,又是CRO的领军企业,故本文将以药明康德为引,对技术创新与药明康德财务绩效之间的关系进行研究,旨在发现对公司发展重要的影响因素。研究结果表明对于案例公司来说,技术创新对公司的财务绩效总体产生积极影响。In the context of national emphasis on technological innovation,pharmaceutical listed companies,as the vanguard of the pharmaceutical industry,should increase their focus on technological innova-tion to drive the development of the pharmaceutical industry and the overall economy.Listed com-panies should moderately increase R&D investment and promote technological innovation activities to improve corporate financial performance,continuously promoting the pharmaceutical industry to develop into a specialized and market-oriented industry,and driving the development of China’s economy.This paper combines case studies,reads a large number of relevant literature,sorts out theories on financial performance,R&D investment,and market competition,and uses Excel and SPSS to conduct empirical analysis and processing of financial data from thirty pharmaceutical listed companies in China from 2017 to 2021,obtaining a financial performance evaluation function for pharmaceutical listed companies.Due to WuXi AppTec’s unique capital operation model,its ex-treme and enlightening nature,and its status as a leading CRO company,this paper will use WuXi AppTec as a starting point to study the relationship between technological innovation and WuXi AppTec’s financial performance,aiming to identify important factors for company development.The research results show that for the case company,technological innovation generally has a pos-itive impact on the company’s financial performance.

关 键 词：技术创新 医药行业 财务绩效 因子分析 

分 类 号：F27[经济管理—企业管理]