基于上市公司的杜邦财务分析体系

Listed Company-Based Du Pont System of Financial Analysis

杜邦财务分析是一种通过分解财务比率,解释指标变动的原因和趋势,为采取改进措施指明方向的财务分析方法。但若将其运用于上市公司的综合财务评价分析,则现有的杜邦财务分析方法存在一些缺陷。在分析这些缺陷的基础上,提出了一种基于上市公司的杜邦财务分析体系,并对该体系及其在我国实施的现实可能性进行了初步探讨。

Du Pont financial analysis is such a method of financial analysis which explains cause and trend of change in target by resolving financial rates for taking measure of improvement and pointing out direction.However,the Du Pont system now available shows some flaws if it is applied to comprehensively financial evaluation and analysis of listed companies.Starting from analysing these flaws,the authors put forward a listed company-based Du Pont system of financial analysis;and inquire into this system and the realist possibility of put it into effect in our contrry.