新冠肺炎疫情加速生技醫療產業發展速度，並開創廣大商機，許多廠商積極投入相關疫苗及治療藥物的開發，而疫情後因許多醫療管制措施，醫療量能擠壓其他藥品需求量能，進而影響台灣生技藥廠的營運績效；本研究欲解析台灣藥廠在新冠疫情期間的財務績效表現及差異、及新冠疫情對台灣藥廠之財務績效之影響程度，以瞭解未來面對新興傳染病衝擊時，台灣藥廠之因應策略。
本研究以敘述性統計、PPMCC皮爾森積差相關性分析與單因子變異數分析等，檢視各項分析標的相關性及平均數差距；研究結果顯示平均收帳天數在疫情前後與營業利益率、稅後淨利、營業費用率、營業毛利率、研究發展費用等指標之相關性發生明顯的改變。而單因子變異數分析發現疫情爆發後對於個指標的平均數皆無顯著差異，顯示疫情對於生技醫療產業的影響相當有限。
　　由本研究的研究結果可以發現，國內生技醫療產業是相當穩定的一門高價值產業，即使疫情爆發對於供應鏈產生不定程度的影響，但是對於生技醫療產業的需求仍相當穩定，也讓該產業的各項財務指標在疫情前後的平均值無顯著差異。

COVID-19 outbreak affecting the global economy, especially the biotech pharmaceutical companies. COVID-19 bring many unknown and unstable situation to biotech pharmaceutical companies. But COVID-19 also make biotech pharmaceutical companies develop actively. The main product are vaccine and some medicine. There are some biotech pharmaceutical companies being well-known when after COVID-19 breaking out, like AstraZeneca, Pfizer-BioNTech, Moderna, Johnson & Johnson and Medigen. All biotech pharmaceutical companies want to pass the Emergency Use Authorization and supply vaccine at first timing, because it can bring amazing profit to the biotech pharmaceutical company. This Study’s main subject is analyzing Taiwan’s biotech pharmaceutical companies’ financial indicators. All financial indicators have different meaning that reflecting about biotech pharmaceutical companies’ operation condition. Our study collecting 35 biotech pharmaceutical companies in Taiwan, all biotech pharmaceutical companies are listed company. This study using Descriptive Statistics, Pearson Product-Moment Correlation Coefficient and One-Way ANOVA to analyze 16 financial indicators. This Study also compare financial indicators with different timing. We found that all 16 financial indicators average have no significant differences between pre-pandemic period and COVID-19 break out. Biotech pharmaceutical is a really stable industry even COVID-19 break out. For future study, this study suggest that can gather data for more long period and analyze differences.

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三、網路資源：
1. IQVIA：https://www.iqvia.com/insights/the-iqvia-institute/reports/global-medicine-spending-and-usage-trends-outlook-to-2025。
2. 台灣股市資訊網：https://goodinfo.tw/tw/StockList.asp?MARKET_CAT =%E5%85%A8%E9%83%A8&INDUSTRY_CAT=%E7%94%9F%E6%8A%80%E9%86%AB%E7%99%82%E6%A5%AD
3. 國家生技醫療產業策進會：https://ibmi.taiwan-healthcare.org/zh/news_ detail.php?REFDOCTYPID=0o4dd9ctwhtyumw0&REFDOCID=0qsh3wonb9mcxygq
4. 產業價值鏈資訊平台：https://ic.tpex.org.tw/introduce.php?ic=C100