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Research On Asset Restructuring Of Pharmaceutical Enterprises Under Deepening Medical Reform

Posted on:2019-12-26Degree:MasterType:Thesis
Country:ChinaCandidate:J M HeFull Text:PDF
GTID:2429330566494731Subject:Accounting
Abstract/Summary:PDF Full Text Request
In order to solve the problem of "seeing a doctor hard and expensive",the whole industry of medicine is truly standardized.In recent years,the reform of the pharmaceutical industry has been increasing,and the reform continues to advance to the deepwater areas of the industry.Many medical reform policies have been issued to the pharmaceutical industry as a whole,and some are even subversive.Under the influence of these policies,the pharmaceutical industry has triggered a tide of merger and acquisition,and all the major pharmaceutical enterprises have taken out their own plan of merger or reorganization to expand or adjust to adapt to the new market changes under medical reform.This article selects the consistent Limited by Share Ltd of national drug group(hereinafter referred to as "national drug consistency")as a case study.At the same time,the Chinese medicine will sell its industrial sector as a whole,and integrate the pharmaceutical distribution business in the "Guangdong and Guangxi" areas and merge into the big drugstore of the retail giant,and finally form a new "distribution + retail" enterprise structure.Based on the above background,this paper analyzes the consistent analysis of Chinese medicine,and summarizes the internal and external motivation of the unanimous foreign drugs in the tide of the reform,the implementation method of asset reorganization,performance analysis and evaluation,and the problems encountered after the reorganization of the assets.The full text is divided into two parts: the first part is a case introduction,which is based on the general situation of the current pharmaceutical industry in China,the new interpretation of medical reform policy and the change of the pharmaceutical industry under the influence of policy.At the same time,it introduces the general situation and the reorganization process of the national medicine before the reorganization of the assets.The second part is a case analysis.Through the study of the asset reorganization theory and the domestic and foreign pharmaceutical industry assets reorganization literature,combined with the basic situation of national drug agreement,the motivation of the overseas drug unanimous asset reorganization is not only influenced by the economic factors,but also influenced by the deepening of the institutional change factors under the medical reform,through the management of the enterprise.The specific implementation methods of uniform asset restructuring of Chinese medicines are analyzed in terms of structure and business structure adjustment.Finally,through the analysis of the performance of capital market and the performance of financial situation,we will comprehensively evaluate the effect of the uniform asset reorganization of Chinese drugs.Through the analysis of this paper,the national drug unanimous asset reorganization is to adapt to the overall industry trend under the current policy of deepening medical reform.This strategic transformation mainly focuses on the adjustment of management structure,business sector and product structure,rather than to create short-term profits and market expansion for the enterprises.By using the performance evaluation method of asset reorganization,we find that there is still a problem that remains to be solved after the reorganization of the Chinese medicine.But from the overall strategic adjustment direction,it can be seen that the national medicine is consistent with the deepening of the policy of medical reform,and it is of great significance to the long-term development of national medicine.
Keywords/Search Tags:asset restructuring, Medical reform, China National Accord Medicines Co Ltd.
PDF Full Text Request
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