| The rapid development of our productivity and the continuous improvement of people ’s living standards have made people pay more attention to their health conditions and their demand for health is constantly rising.In recent years,economic conditions as well as advances in medical technology have enabled more and more people to enjoy better health services and provided patients with a better and more efficient treatment and rehabilitation environment.With the accelerated aging process of society and the increased incidence of various diseases,there is a greater demand for medical treatment and medicines.At the same time,the state has introduced a series of policies to encourage the development of the pharmaceutical industry.In the 14 th Five-Year Plan,the further development of the pharmaceutical industry has been planned in detail,and it is proposed to increase the proportion of expenditure on medical care,and the Chinese medicine industry has also been included in the plan,so as to promote the rapid development of the pharmaceutical industry and accelerate the pace of construction of a healthy China.Nowadays,the development of pharmaceutical industry has become one of the new driving forces for rapid economic development.Driven by it,pharmaceutical companies have achieved rapid development.At the same time,the competition among the industry is increasing day by day,and managers are paying more and more attention to the use of performance evaluation system to enhance the competitiveness of enterprises.A healthy and good performance evaluation system can not only reflect the shortcomings of the current business management process,but also provide the basis for managers to make decisions.At present,there are many problems in the performance evaluation system of listed pharmaceutical companies in China,which affect the overall operational efficiency and market image of the company.How to build a scientific and reasonable performance evaluation system is an important practical problem faced by pharmaceutical companies,and it is also a hot issue of common concern for both academic and business circles.Using the case study method,this paper selects BYS Pharmaceuticals as the research object,first evaluates the current performance evaluation of BYS Pharmaceuticals using the financial index analysis method,analyzes the problems in the current performance evaluation,and then evaluates the performance of BYS Pharmaceuticals using the Wall score method.In applying the Wall score method,16 indicators were selected from four aspects of profitability,operating capacity,solvency and development capacity,and the values of various financial indicators of ten listed pharmaceutical companies with stable operations in the industry were selected to construct a Wall score system applicable to the pharmaceutical industry,and a comprehensive score was given to the financial performance of the ten listed pharmaceutical companies in 2021,and the comprehensive score was To rank and optimize the performance of BYS Pharmaceuticals,we find out the problems in four aspects: profitability,operating capacity,solvency,and development capacity of BYS Pharmaceuticals,conduct a detailed analysis of these problems,draw conclusions,and make suggestions for optimization. |