杜邦财务分析体系发展新论

New Explore on the Development of the Do Pont Finandal Analysis System

杜邦财务分析体系能系统、直观的反映企业的财务状况,但其自身存在一定的局限性,帕利普曾对杜邦分析体系进行了修正,但修正后的分析体系仍然不能全面分析和评价企业的成长绩效以及社会责任。而可持续发展和社会责任是企业绩效评估最基本的指标,在杜邦财务分析体系中应增加这个新发展方向。

In this paper we not only summarize contributions and deficiencies of the Do Pont Financial Analysis System, but also point out Palepu＇ s amendments and some problems on the Do Pont Financial Analysis System. On the basis of the impacts of both sustainable development and social responsibility of modern enterprises, we put forward the new development direction of the Do Pont Financial Analysis System.