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| 再议杜邦财务分析体系在上市公司应用中的改造 | |
| 引用本文： | 胡文献,金式容,王超. 再议杜邦财务分析体系在上市公司应用中的改造[J]. 财会通讯, 2004, 0(10) |
| 作者姓名： | 胡文献 金式容 王超 |
| 作者单位： | 华侨大学经济管理学院，华侨大学经济管理学院，中国建设银行 福建 泉州 362011，福建 泉州 362011，北京 100032 |
| 摘 要： | 杜邦财务分析是利用各种主要财务比率之间的内在联系,对企业财务状况及经营成果进行综合分析与评价的方法。但若将其运用于上市公司的财务评价分析,则现行杜邦财务分析方法存在一些缺陷。笔者在分析这些缺陷的基础上,提出了一种基于上市公司的杜邦财务分析体系,并对该杜邦财务分析体系及其在我国实施的现实可能性进行了初步探讨。 |
| 关 键 词： | 杜邦财务分析 现金流量 财务比率 |
Another Discussion on The Reconstruction of Du Pont Financial Analysis System during Listed Firm' s Application Process |
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| Hu Wenxian Jin Shirong Wang Chao. Another Discussion on The Reconstruction of Du Pont Financial Analysis System during Listed Firm' s Application Process[J]. Communication of Finance and Accounting, 2004, 0(10) | |
| Authors: | Hu Wenxian Jin Shirong Wang Chao |
| Abstract: | The Du Pont System is a complicated analytic method of the company' s financial condition and operating result by using interrelations of various important financial rates . But if it is applied to the listed company, the present Do Pont System has some limitations. Based on the limitations of the Du Pont System in listed company, the authors put forward a form of Du Pont System-based on list company .With regard to this new Du Pont System, an analysis is made into it and its possibility. |
| Keywords: | Listed company The Du Pont System Cash flow Financial rate |
| 本文献已被 CNKI 等数据库收录！ | |