The Impact Of New Lease Standards On Listed Pharmaceutical Retail Enterprises And Countermeasures

In December 2018,the Ministry of Finance issued a new tax directive,which will be fully implemented by all domestic companies by 2021.The changes in the directive affect certain enterprises with the majority of businesses split.Pharmaceutical companies are experiencing retail industry consolidation.At present,they mainly use rent to increase their reserves,accounting for more than 95%,while the operating agreements make a relatively high proportion and are susceptible to new direction.Therefore,the study of the impact of the new rental standards on the sale of registered pharmaceutical enterprises,on the one hand,can be used by financial enterprises to be clearer about the impact of the standards on their efforts,so that they can quickly prepare for their efforts.negative impact,to reduce the impact in the future to maintain good performance.On the other hand,it also has a special system of notification for other enterprises in the industry dealing with new standards.In this article,the seven retail pharmaceutical companies listed,namely Diyiyiyao,Dashenglin,Laobaixing,Yixintang,Jianzhijia,Shuyupingmin,and Yifengyaofang,have been treated as research objects and analyzed through detailed literature,research,case studies and analysis comparative.The first step is to analyze the operating,lease,and financing status of registered drug sales companies based on the company’s business and financial information.The second step is to examine the impact of the new standards on the company on the basis of the 2021 financial statements and the transformation of the data from the 2020 financial statements.buying,and the share of short-term rental time in the rental industry is growing.Directly owned companies are more affected by the Directive,such companies are considering changing their business model;less funding for businesses;The ratio of assets to liabilities in the capital structure increased;The increase in the amount of data places new requirements in information management in the enterprise.Secondly,after the implementation of the new standards,the list included operating rent,the company’s assets and liabilities increased significantly,total profit decreased,and the structure of the cash flow statement changed.Finally,in terms of financial indicators,there is some decline in the company’s debt repayment capacity,operational capacity and profitability indicators,some data dropped below the industry average;After the comparison,a conclusion is drawn assuming that the upward and downward trend of the data is the same as the real data.But the data may not be complete enough,data is missing,and financial ratios change less than the actual data.The third step suggests counteracting the above effects.From the development of the level of management of the enterprise,the financial statements of the enterprise and the financial indicators of the enterprise in three aspects have been developed.