财务分析通过对企业财务报告反映的财务指标的剖析,评价企业的财务状况及发展趋势。财务分析方法有很多种,其中最有代表性、最常用的分析方法是杜邦分析法。本文从财务分析的概念及上市公司常用的几种财务分析方法入手,介绍了杜邦分析法的概念、基本思路,构建了杜邦分析法的财务指标体系;然后利用杜邦分析法对华升股份2008-2011年的财务状况进行分析,指出华升股份在运营中存在的问题;通过实证发现杜邦分析法存在的不足并提出了改进方案。
关键词:财务分析,财务分析方法,杜邦分析法
根据这个改正英文摘要
Financial analysis through to the enterprise financial report reflects financial index analysis, evaluation of enterprise financial status and development trend. Financial analysis method has a lot of kinds, one of the most representative, the most commonly used method is dupont analysis method. This paper, from the analysis of the concept and financial listed company of some of the commonly used method of financial analysis, this paper introduces the concept, basic dupont analysis and an idea of dupont financial index system analysis; And then the dupont analysis / 2008-2011 China shares in financial situation to carry on the analysis, points out that China shares rose in the problems existing in the operation; Through an empirical analysis of the shortcomings of the existing dupont discovered and presents the improvement plan.
Key words: financial analysis,Financial analysis method,Du Pont Analysis Method
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