上市公司业绩实证研究

杜邦财务分析体系作为经典的财务分析方法,被国内外学者广泛用于对公司的财务评价,但是其并不完全适用于上市公司。本文针对上市公司自身的特点,对传统的杜邦分析体系进行了改进,然后运用改进的杜邦分析法对我国的三大航空公司过去三年的业绩进行了实证研究,希望对上市公司业绩的研究有一定的启发。

DuPont financial analysis system as a classic analysis method, is widely used by domestic and foreign scholars on the company＇s financial rating, but it is not entirely applicable to listed companies. In this paper, traditional DuPont analysis system is improved according to listed companies own characteristics and then I use improved DuPont analysis to do empirical research about the performance of China＇s three major airlines over the past three years.I hope it can contribute to the performance research of listed companies.