摘要
目的 对比国内外头部制药企业的销售费用率、研发费用率.方法 通过公司年报,收集欧美、日本、中国头部化学制药和中药制药企业的营收额、销售费用、研发费用,计算销售费用率和研发费用率,并进行比较.结果 欧美企业、日本企业、中国化学药企业、中国中药企业近3 年销售费用率均值分别为(25.1±1.6)%、(33.5±2.5)%、(40.9±2.5)%、(41.9±1.1)%,近3 年的研发费用率均值分别为(19.3±1.3)%、(19.7±0.9)%、(12.3±1.2)%、(4.8±0.6)%.结论 中国头部制药企业的销售费用率显著高于欧美和日本企业,而研发费用率明显低于欧美和日本企业.建议采用多种措施构建长效的药品价格形成机制,平衡各方利益,促使我国制药企业销售费用回归合理水平.
Abstract
Objective To compare the sales expenses and R&D expense of domestic and foreign head pharmaceutical enterprises.Methods The revenue,sales expenses and research and development expenses of European,American,Japanese,Chinese leading chemical pharmaceutical and Chinese traditional medicine pharmaceutical enterprises were collected through company annual reports,and the sales expense ratio and research and development expense ratio were calculated and compared.Results The average sales expense ratio of European and American enterprises,Japanese enterprises,Chinese chemical pharmaceutical enterprises and Chinese traditional Chinese medicine enterprises in recent 3 years were(25.1±1.6)%,(33.5±2.5)%,(40.9±2.5)%,(41.9±1.1)%,respectively.In recent 3 years,the average R&D expense rate was(19.3±1.3)%,(19.7±0.9)%,(12.3±1.2)%,(4.8±0.6)%,respectively.Conclusion The sales expense ratio of Chinese leading pharmaceutical enterprises is significantly higher than that of European,American and Japanese enterprises,while the R&D expense ratio is significantly lower than that of European,American and Japanese enterprises.It is suggested to adopt a variety of measures to establish a long-term drug price formation mechanism,balance the interests of all parties,and promote the sales cost of Chinese pharmaceutical enterprises to return to a reasonable level.
国家科技期刊平台
NSTL
万方数据