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| 杜邦财务分析法的创新发展
摘要
财务评估体系是有关单位、投资方、营运方以及债权方等利益方了解企业财务真实情况的渠道之一，把对企业自身偿付、营运、获利以及发展能力的观察纳入企业财务评估内部。合理、精准地掌握企业的实际情况与营运成果，从而对企业自身收益进行相对准确的评判。它在增进营运方管控、投资方决策、债权方效益等方面发挥了相当关键的作用。不过，当前企业所属工作性质及资源架构出现了波动，以往的财务评估体系不再符合整体评估的需求。所以，需要就以往的财务分析手段优缺点做出探讨。
本文归为五部分，第一部分，阐明了杜邦分析法的意义，以及它持续进步的概念依据。第二部分，简述了我国财务评价体系的现状，及其在我国应用的必要性，并对某公司的实例进行分析。第三部分解读杜邦分析法的不足。第四部分分析杜邦分析体系的改进和创新发展，第五部分，与传统杜邦分析体系进行比较分析得出结论
关键词：杜邦分析法；现金流量分析；可持续发展；管理目标；金融数据
Abstract
The financial evaluation system is one of the channels for interested parties such as relevant units, investors, operators and creditors to understand the true financial situation of an enterprise. It integrates the observation of the enterprise's own solvency, operation,profitability and development ability into the enterprise's financial evaluation. Reasonable and accurate grasp of the actual situation and operating results of the enterprise, so as to make a relatively accurate evaluation of the enterprise's own income. It plays a key role in enhancing the management and control of the operator, the decision-making of the investor and the benefit of the creditor. However, the nature of the work and resource structure of the enterprise have fluctuated,and the previous financial evaluation system no longer meets the needs of the overall evaluation. Therefore, it is necessary to discuss the advantages and disadvantages of previous financial analysis methods.
This paper is divided into five parts.The first part expounds the significance of DuPont analysis and the conceptual basis of its continuous progress. In the second part, the current situation of financial evaluation system in China and the necessity of its application in China are briefly described, and an example of a company is analyzed. The third part analyzes the shortcomings of DuPont analysis.The fourth part analyzes the improvement and innovation development of DuPont analysis system.The fifth part compares with the traditional DuPont analysis system and draws a conclusion.
Keywords: DuPont analysis,Cash flow analysis,Sustainable development,Management objectives,Financial data
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