论杜邦分析体系的改进

Discuss on Improvement of the Du Pont Analysis System

在当前利润操纵严重的情况下,各方利益更关注企业是否有充足的现金流量,传统的杜邦分析体系逐渐显露其弊端。为此,应对传统杜邦分析体系进行改进,在原有的分析体系中引入现金流量指标,使财务分析更全面、综合。

At present the main body＇s interests of all aspects we pay more attention to the truth whether the corporation has enough cash flux, because the profit＇s manipulation is severe.The traditional Du Pont analysis system has already unfold its malpractice gradually. In ord to make the finicial analysis more completed, and integrated,We should improve the Du Pont analysis system and introduce the index-cash in the traditional system.