摘要
文章重点探讨了杜邦综合分析方法的基本原理以及在日常操作时应注意的问题,并结合管理会计与财务会计的有关知识对传统杜邦财务系统进行改进,提出面向内部管理的杜邦财务系统分析法。
This paper makes an analysis of the basic principle of the Do Pont Comprehensive Analysis Method and some points worthy of attention in the daily use. Some improvements have been made to the Do Pont financial system with the knowledge of financial and management accounting. Then the article presents Do Pont financial system analysis method facing interior management.
出处
《山东理工大学学报（社会科学版）》
2002年第6期32-34,共3页
Journal of Shandong University of Technology（Social Sciences Edition）
关键词
财务分析
综合评价
杜邦分析法
面向管理
financial analysis
comprehensive assessment
Do Pont Analysis Method
facing management
