杜邦分析体系在财务报表分析中的应用

The Du Pont System Application in the Analysis of Financial Statements

杜邦分析法是通过分析公司盈利能力和股东权益回报水平相关财务指标,从财务角度评价公司绩效的一种经典分析方法。文章通过运用杜邦分析体系,以净资产收益率为主线对公司连续两年的财务报表进行综合分析和评价,为公司管理者优化经营理财状况,提升经营效率提供思路,同时为投资者、债权人以及政府评价企业提供依据。

Du Pont analysis is done by analyzing a company＇s profitability and return on shareholders＇ equity related to the level of financial indicators, from a financial point of view of a classic corporate performance evaluation methods. Through the use of the Du Pont analysis system, the rate of return on net assets to the main line of the company＇s financial statements for two consecutive years, a comprehensive analysis and evaluation of financial management for the company＇s managers to optimize the operating conditions, to provide ideas to enhance operational efficiency, as well as investors, creditors and Government evaluation of enterprises to provide a basis.