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杜邦财务分析体系是由于美国杜邦公司率先使用而得名。杜邦财务分析体系因为首先解释了财务比率之间的内在联系,因而在财务分析中占据重要的地位:我国目前实行的国有资本金效绩评价指标体系,以及上市公司财务分析指标体系也均参照的是杜邦财务分析系统。 一、传统杜邦财务分析体系 传统的杜邦财务分析体系认为净资产收益率是财务比率中综合性最强、最具有代表性的一个指标,通过对该指
DuPont financial analysis system is named after DuPont took the lead in the United States. DuPont’s financial analysis system plays an important role in financial analysis by first explaining the inherent relationship between financial ratios: the index system of performance evaluation of state-owned capital in our country and the index system of financial analysis of listed companies also refer to DuPont Financial Analysis System. First, the traditional DuPont financial analysis system The traditional DuPont financial analysis system that the return on equity is the financial ratio of the most comprehensive, the most representative of an indicator of the finger