迄今为止的所有财务分析框架,不管是传统的杜邦体系还是最新的哈佛分析框架,其本身都只能算是一门比较重要的财经语言,它们的主要作用是描述而不是分析,要进入分析层面,很需要引入有深度的理论性分析工具,合约分析的引入是一个不错的选择。 All financial analysis frameworks so far, whether the traditional DuPont system or the latest Harvard analysis framework, can only be considered as an important financial language. Their main role is to describe rather than analyze, and to enter the analysis level, It is very necessary to introduce in-depth theoretical analysis tools. The introduction of contract analysis is a good choice.