An Analysis Of Financial Performance Of China 's Listed Companies

With the rapid development of economy, more and more countries and regions in order to meet the needs of the development of economy and the accommodation of funds, in the development of the main market at the same time, the launch of the gem, small and medium-sized board market and so on the different types of stock market. At this time of China’s market economy to flourish, the capital market with each passing day, the pattern of economic development under the wheel of history gradually changing, and new and high technology, such as a number of innovative companies active in the market, for China’s industrial structure adjustment and innovation brought a steady stream of energy. Financing problems of small and medium-sized enterprises have faced with the problem in our country, in order to solve this problem, for resource sharing of the capital market, China on October23,2009, created the ChiNext shenzhen gem market. Gem in the tide of economic globalization for five years, to high and new technology industry in China and its innovative enterprises to create a more broad space for development, make the fast growing steadily, and laid a solid foundation for the economic transformation. In the surging of the global financial crisis, the European debt crisis and the domestic economy is declining with the fledgling test of small role, at the same time, the economic transformation of our country builds a bigger stage for him, can say the development process of the gem, the challenges and opportunities coexist.This article selects the pharmaceutical biotechnology industries of Watson creature as a case, building the financial index system, using knowledge of financial management, from the debt paying ability, profit ability, operating ability and development ability four dimensions to analysis and evaluation of financial performance. First of all, in this paper, the financial performance and financial performance analysis of listed companies of the literature review; Then briefly summarizes the gem and the other basic features of the gem in our country, and in view of the recent data on overall business performance made a comparative analysis; Secondly, this paper expounds the relevant theories of listed company’s financial performance and financial index system construction; Then, this article choose in Yunnan province, the first pharmaceutical companies listed on the gem Watson creature as a case, selecting carding of nearly four years of financial data, using comparative analysis to the Wosen biological financial performance to give analysis and evaluation; Finally, the paper puts forward Suggestions for the improvement of the enterprise’s financial performance, promote the development of the gem listed companies in China.