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杜邦财务分析体系由美国杜邦公司的经理所创造,从财务报表分析的角度看,该方法仅是一种分解财务比率的方法,而不是另外建立的新的财务指标,重在通过与本行业平均指标或同类企业指标以及本企业历史指标相对比,解释指标变动的原因和趋势,为采取措施指明方向。但是在进行变动原因的定量分析时,往往因为对决定权益净利率的3个指标排序不当,而出现单个指标变动影响权益净利率量值的错误结论。下面以1999年的权益净利率为基准,试用差额分析法分析2000年度权益净利率变动的原因,见表1。
DuPont financial analysis system by the United States DuPont manager created, from the financial statements analysis point of view, this method is only a way to break down the financial ratio, rather than the establishment of a new financial indicators, mainly through the industry average Indicators or similar business indicators and the historical indicators of the enterprise compared to explain the reasons for changes in the index and trends in order to take measures to indicate the direction. However, in the quantitative analysis of the reasons for the change, it is often because of improper sorting of the three indicators that determine the net interest rate of the rights and interests, and the wrong conclusion that a single indicator change affects the magnitude of the net interest rate of the rights and interests appears. The following equity equity net interest rate in 1999 as a benchmark, the trial balance analysis method analysis of 2000 net profit margin changes in the reasons, see Table 1.