杜邦分析法在企业财务管理中应用的局限性及改进

The Limitation and Improvement of the Application of DuPont Analysis in Enterprise Financial Management

随着经济全球化进程的不断加快,能否客观评价企业的经济状况和财务指标,是企业提升核心竞争力的参考要素。杜邦分析法是经济评价中重要的评价工具之一。然而传统的杜邦分析模型存在一定的局限性,已经无法满足当今市场对企业分析评价的要求,有待进一步改进。基于此,文章阐述了传统的杜邦分析法在企业财务管理中应用的局限性,并对杜邦分析模型提出了改进思路,以进一步提升财务管理价值。

With the continuous acceleration of the process of economic globalization,whether the economic status and financial indicators of enterprises can be evaluated objectively is the reference element for enterprises to enhance their core competitiveness.DuPont analysis is one of the important evaluation tools in economic evaluation.However,the traditional DuPont analysis has some limitations,which is unable to meet the requirements of today's market for enterprise analysis and evaluation and needs to be further improved.Based on this,this paper expounds the limitations of the application of the traditional DuPont analysis in enterprise financial management,and puts forward some ideas to improve the DuPont analysis in order to further enhance the value of financial management.