随着人民生活质量的不断提高，物质生活条件的不断满足，人们更加关注于 自身的健康状况，对于医疗方面的投入比例持续增加。我国将生物医药产业纳入 到“十三-五”规划中，医药行业成为我国大力扶植的行业。如今，高速成长的医 药行业已发展为我国十大支柱产业之一。医药行业虽然具有高风险，高投资的特 性，但往往也因为它高回报的性质而成为我国最具有投资潜力的新兴产业。 企业绩效评价研究一直是投资者、债权人、高级管理人员以及广大学者所关 注和讨论的热点话题。医药行业作为我国经济支柱型产业，不仅对支撑我国经济 发展作出贡献，更加在人民健康等社会安定方面发挥着至关重要的作用。近些年 来，我国医药行业主要以经济实力薄弱的中小规模的企业为主，随着全球贸易合 作的不断加深，国外知名医药企业大量涌入我国市场，多多少少会阻碍了我国医 药企业的成长。在这种环境下医药行业面对机遇的同时也在面对挑战，运用科学 的方法构建有效的绩效评价体系，对我国医药行业进行绩效评价，以确保其健康、 稳定、高效的发展。如何对医药行业绩效考核，是学术界和商业界一直共同关心 的问题。通过对医药行业现状的研究，本文以沃尔评分法为基础，通过构建一个 完善的绩效评价体系，帮助投资者解决投资需求以及政府监督行业发展的需要。 本文内容主要分为五个部分。第一部分为绪论，在此章中阐述了选题的研究 背景、研究意义，并简单介绍了国内外绩效评价的研究现状，说明了文章的研究 思路和研究方法。概念界定和相关理论介绍做为第二部分，简单介绍了委仛代理 理论、利益相关理论以及目标管理理论，并说明沃尔评分法基本原理。第三部分 首先对 B 公司进行简单介绍，然后探讨其现行的绩效评价方法，对现行绩效评价 方法进行评价。第四部分是沃尔评分法在 B 医药公司绩效评价的应用，运用沃尔 评分法对 B 公司四方面能力指标进行展开分析，并探讨了反映 B 公司的综合绩效 情况。第五部分，对本文内容进行总结与展望。 关键词：沃尔评分法；医药公司；绩效评价 1ABSTRACT With the development of people's life. People's living supplies has been satisfied Nowadays,people has been paying more attention to their health conditions. During the implementation of the 13th five year plan, pharmaceutical industry has been strongly supported by the our nation. Nowadays, with a high rapidly development of the pharmaceutical,it become one of Pillar industry in China. Pharmaceutical industry has a Features of high risk and high investment, because of its high return it becomes a industry with most valuable investment. Research on corporate performance evaluationis is a hot topic by Common concern. Pharmaceutical industry in China mostly small and medium-sized with weak strength. With the deepening of global trade cooperation, many foreign pharmaceutical companies have poured into the Chinese market, in some extent,they hindered the development of my country's pharmaceutical companies. Under the influence of opportunities and challenges, constructing a scientific and effective performance evaluation system is very necessary for my country's pharmaceutical industry. How to evaluate the performance of the pharmaceutical industry, is an issue that academia and commercial streets have been concerned about. Through the research on the current situation of the pharmaceutical industry, this article is based on the Wall’s Index Method helping investors to solve their investment needs. This article is mainly divided into five parts. The first part is the introduction. In this chapter, the research background and significance of the selected topic are explained, the current situation of performance evaluation at home and abroad, and the research ideas and methods of the article are introduced. The second part is the definition of concepts and the introduction of related theories. It briefly introduces the agency theory, interest-related theory and goal management theory, and explains the basic principles of the Wall scoring method. The third part first introduces company B briefly, then discusses its current performance evaluation method, and evaluates the current performance evaluation method. The fourth part is the application of the Wall scoring method in the performance evaluation of B pharmaceutical company. The Wall scoring method is used to analyze the four capability indicators of the B company and discuss the comprehensive performance of the B company. The fifth part summarizes and looks forward to the content