With the high development of social economy, the development of listed companies has attracted more and more people's attention, and the biggest stakeholders of listed companies have also become the majority of securities investors. Any change in financial indicators may affect investors 'interests. ROE is the basis for investment choices in mature markets, and ROE is also a financial indicator that reflects the most effective corporate performance. This financial indicator reflects the level of capital investment and capital profitability. It is a comprehensive embodiment of the efficiency of financial activities and operating activities of enterprises.A change in a company's ROE will have a major impact on the company's development, so when we look at the financial situation of a company, we are more concerned about the company's ROE changes.There are many financial principles, especially from the perspective of ROE, we can analyze many problems, so this article will analyze the ROE fluctuation factors from the perspective of ROE.2017 is a critical period for the reform of the National pharmaceutical industry, and it is both an opportunity and a challenge for the entire pharmaceutical industry. This article discusses the factors that affect the ROE fluctuations of the company by taking Ruikang Pharmaceutical Company as an example, based on the company's financial statements，so that we can better understand the relevant content of ROE and the importance of ROE to the development of the company.
Keywords ：ROE vacillation factors ruikang pharmaceutical company
