试论企业财务分析方法

Discussion on Enterprise Finance Analysis Methods

企业财务分析是企业财务管理的重要内容 ,主要介绍了三种常用的财务分析方法———比较分析法、比率分析法和综合分析法 ,重点介绍了综合分析法中的杜邦系统分析法 ,并对销售收入、资产周转状况、成本费用及企业资本结构等影响权益利润率的因素进行了分析研究。综合各种分析方法的优劣 。

Enterprise finance analysis is an essential part of enterprise finance management. In this paper, three frequently utilized finance analysis methods are briefly introduced, i.e., ratio analysis method, comparative analysis method and synthesis analysis method. This paper focuses on the Dupont System analysis method of the synthesis analysis method.Sales income, conditions on the capital turnover, cost charge and enterprise capital structure etc., which affect the ratio of profits on equity, are analyzed and discussed. By analysis and comparison of the advantages and disadvantages of these analysis methods, it is proved that Dupont System analysis method is one of the most effective methods for analyzing enterprise finance conditions.