摘要
杜邦财务分析体系是一种综合性较强的财务分析方法,随着经济全球化和我国经济的发展,特别是加入世界贸易组织以来,杜邦财务分析体系在我国企业财务分析中的地位越来越重要。然而,随着企业的不断发展,经济业务不断多元化和复杂化,尤其是在"现金为王"的理念下,传统杜邦财务分析体系暴露出很多缺陷,不利于企业作出正确的财务决策和经营决策,应在分析传统杜邦财务体系缺陷的基础上,构建以净资产现金率为核心的新杜邦财务分析体系,新构体系有一定的优越性,但在应用时仍存在一定的局限。
DuPont Financial Analysis System is a more integrated method of financial analysis. With the economic globalization and China＇s economic development, especially since our country had an access to the WTO, in China, DuPont Financial Analysis System has been playing an increasingly important role in the field of corporate financial analysis. However, with the continuous development of enterprises, the economy becoming diverse and complex, especially in the ＂cash is king＂ era, the traditional DuPont financial analysis system has been exposed many flaws, making it not conducive to make the right financial decision and management decision. Based on the characteristics of the traditional system, we should put out the new structured DuPont Financial Analysis System taking cash rate of net assets as the core indicator. Though the new system shows some superiority, there are still some limitations in its application.
出处
《中国流通经济》
CSSCI
北大核心
2012年第6期118-123,共6页
China Business and Market
关键词
杜邦财务
分析体系
净资产收益率
净资产现金率
DuPont financial analysis system
return rate of net assets
cash rate of net assets
