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杜邦财务分析体系主要是用于对企业赢得能力和股东权益回报水平进行评价的财务评价体系,主要是从财务角度来对企业的活力能力进行观察。当前杜邦财务分析体系主要是在企业财务分析和业绩评价中进行应用。但在社会快速发展过程中,市场环境发生了较大的变化,这也使传统的杜邦财务分析体系越来越无法满足对当前企业财务状况准确性分析的要求,因此需要对杜邦财务分析体系进行改进,从而更加全面的对企业综合财务能力和风向进行反映。文中分析了传统杜邦财务分析体系的局限性,并进一步对杜邦财务分析体系的改进策略进行了阐述。
DuPont financial analysis system is mainly used for evaluation of enterprise’s ability to earn and return on shareholder’s financial evaluation system, mainly from the financial point of view of the vitality of enterprises to observe. The current DuPont financial analysis system is mainly used in corporate financial analysis and performance evaluation. However, in the process of rapid social development, great changes have taken place in the market environment, which makes the traditional DuPont financial analysis system more and more unable to meet the requirements of the current corporate financial position accuracy analysis, so the need for DuPont financial analysis system Improve, so as to more comprehensively reflect the comprehensive financial capability and direction of the enterprise. The article analyzes the limitations of the traditional DuPont financial analysis system and further elaborates on the improvement strategy of the DuPont financial analysis system.