Research On Financial Performance Evaluation Of Traditional Chinese Medicine Enterprises Based On Fuzzy Comprehensive Evaluation

Chinese medicine industry is the field of Chinese most national characteristics and unique advantages of the field,2016 national "Chinese medicine","Chinese medicine development strategic planning","thirteen five" plan promulgated,marking the development of Chinese medicine has been included in the national development strategy.And the introduction of new health care reform policy,so that Chinese medicine enterprises could not determine the price of their products,which will inevitably lead to reduced profit margins and capital flow reduction.Some pharmaceutical companies due to funds and other reasons,reduce operating costs and product quality unqualified,which lead to the occurrence of malignant events.In order to avoid the deterioration of the financial performance of the enterprise,the financial condition is the fundamental problem.Therefore,it is necessary to accurately evaluate the financial performance of the Chinese medicine enterprises to discover the financial problems of the enterprises,which guide the rational operation of the Chinese medicine enterprises.According to the previous literature review and questionnaire survey.We found that the research number of Chinese enterprises financial performance is small,whose content is also more unilateral.The actual performance rating of enterprises in the financial performance is based on financial indicators,the Non-financial indicators have not yet formed a unified system theory,still lacks a comprehensive and objective financial performance evaluation index system for the characteristics of Chinese medicine enterprises.Therefore,it is of great significance to evaluate the financial performance of traditional Chinese medicine enterprises more effectively and more effectively by considering the financial and non-financial factors of traditional Chinese medicine enterprises,and considering the index system and evaluation model of comprehensive evaluation of the Chinese medicine enterprises performance.Based on the theory of financial performance evaluation and fuzzy comprehensive evaluation,this paper takes the financial performance evaluation of Chinese medicine enterprises as the research object,the main contents are as follows: First of all,from the theory,the analysis of financial performance connotation,the relevant theoretical basis and fuzzy comprehensive evaluation of the connotation,application,and advantages;Secondly,through the early literature combing and questionnaire research,put forward the status and problems of financial performance evaluation of Chinese medicine enterprises,and analyze the necessity of improvement.Thirdly,the key characteristics of Chinese medicine enterprises and the driving factors of their financial performance is analyzed.A comprehensive evaluation index system of Chinese medicine enterprises is built.The key and core of financial performance of Chinese medicine enterprises is highlighted,which is different from other enterprises financial performance.Fourthly,the financial performance evaluation model is combined with the fuzzy comprehensive evaluation method,and the financial performance evaluation model based on the fuzzy comprehensive evaluation method is constructed.Fifthly,the financial performance evaluation of the Tai Long Pharmaceutical Company is carried out according to the model.Results were tested for validity and result analysis.Finally,the paper puts forward some strategies to improve the financial performance of Chinese medicine enterprises,hoping to provide reference for the financial performance of Chinese medicine enterprises and the good development of enterprises.