上市公司盈利质量分析与评价  

Analysis and Evaluation of the Profitability Quality of Listed Companies

作　　者：刘宇佳 

机构地区：[1]北方工业大学经济管理学院,北京

出　　处：《国际会计前沿》2024年第1期16-23,共8页Frontiers of International Accounting

摘　　要：随着我国经济的发展和科技的进步,医疗保障体系也在逐步完善。医药行业作为社会保障的重要组成部分,对社会稳定和人民生活影响巨大。基于此,研究医药行业上市公司的盈利质量,对于企业利益相关者充分了解企业经营财务状况和经营成果有着重要意义。本文选取上海医药集团作为医药行业的代表,分析其2018~2022年的数据,对其盈利质量进行分析评价。With the development of China’s economy and technological progress, the medical security system is also gradually improving. The pharmaceutical industry, as an important component of social security, has a significant impact on social stability and people’s lives. Based on this, studying the profitability quality of listed companies in the pharmaceutical industry is of great significance for stakeholders to fully understand the financial situation and results of the company’s operations. This article selects Shanghai Pharmaceutical Group as a representative of the pharmaceutical industry, analyzes its data from 2018 to 2022, and analyzes and evaluates its profitability quality.

关 键 词：上海医药 盈利质量 盈利能力 发展能力 

分 类 号：F27[经济管理—企业管理]