商业企业财务分析体系的构建

Establishment of commercial enterprise finance analysis system

商业企业财务分析的核心是确立商业企业财务指标体系,以反映商业企业经营状况和经营效果。分析商业企业财务分析体系的构建原则和商业企业的运作模式,针对连锁超市的运营模式对传统的杜邦财务分析体系进行变造,建立商业企业财务分析体系,并给出商业企业财务分析的指标。

The core of the commercial enterprise financial analysis is to establish the financial index system, thereby the status and the effect of the operation of the commercial enterprise can be reflected. The paper analyzed the establishing principle of the commercial enterprise financial analysis system, as well as the operation mode of the commercial enterprise. Then according to the operation mode of the chain supermarket, it reformed the traditional financial analysis system of DuPont and established the commercial enterprise financial analysis system. Finally, it put forward the indexes of the commercial enterprise financial analysis.