本文从公司经营和财务的角度分析了公司经营遇到的发展问题。着重运用杜邦分析体系和财务报表分析框架,分析了其财务问题,特别突出的是特许经营权会计处理方式等。 This article analyzes the development problems encountered by the company from the perspective of company management and finance. Focus on the use of DuPont analysis system and financial statements analysis framework, analysis of its financial problems, with particular emphasis on franchise accounting treatment.