摘要:随着我国经济的迅猛发展，中小企业在国民经济增长中占着不可或缺的重要地位，其数量占全国企业总数的99%以上，提供了80%的城镇就业岗位，同时创造了60%的国内生产总值和50%的税收。然而，中小企业由于规模较小、科技水平不高等因素的限制，融资问题已经成为制约很多中小企业持续发展的主要问题之一。而制药行业是一个高投入高风险高回报的行业，是关乎国计民生的重要产业部门。因此，研究制药企业的融资模式问题具有一定的现实意义。
本文综述了国内外学者对融资的研究成果，概述了融资的基本理论，论述了南通精华制药股份有限公司的融资现状以及影响公司融资模式的因素，分析了该公司不同融资模式下的盈利质量，提出了完善南通精华制药股份有限公司融资模式的建议。
关键词 南通精华制药股份有限公司；中小企业；融资模式
Abstract:With the rapid development of China's economic, small and medium enterprises ( SMEs) occupied an important position in the national economic growth. The number of SMEs in China has reached 99% of the total number of enterprises. SMEs have provided 80% of urban jobs and created 60% of GDP and 50% of the taxes. However, due to the objective constraints of smaller scale and lower level of science and technology ,the financing of SMEs has become one of the outstanding problems constraining the healthy development of SMEs.The pharmaceutical industry is a industry of high investment ,high risk and high return .It is an important industry sectors related to people's livelihood. Therefore, the research on the financing model of pharmaceutical companies has a certain practical significance.
This thesis reviewed the research of domestic and foreign scholars on the financing, discussed the present situation of financing status of Jinghua Pharmaceutical Co., Ltd. as well as factors that affected the company's financing, analyzed the company's earnings quality of different financing modes ,and put forward to the countermeasures to financing mode .
Keywords NanTong Jinghua Pharmaceutical Co.,Ltd. small and medium enterprises financing model
