应用杜邦财务分析体系对企业进行绩效评价

On Evaluation of Enterprise Performance with Du Pont Financial Analysis System

随着我国企业经营机制的不断完善,企业內部经营管理水平不断提升,越来越要求企业重视财务分析。通过对杜邦财务分析体系的介绍,结合实例应用杜邦财务分析体系对企业进行绩效评价,意在对各企业正确应用杜邦财务分析体系,揭示在经营目标发生异动时查明原因,并为企业采取措施修正指标指明方向。

With gradual perfection of operation system in our country and improvement of operation and management within enterprises, financial analysis has been emphasized steadily in enterprises. This paper introduced Du Pont financial analysis system and with it evaluated enterprise performance with practical examples. We try to help other enterprises to apply this system correctly, reveal something abnormaloccurred with operation target and check out why, and direct enterprise to take measures to correct target.