基于可持续增长率的杜邦分析体系的研究

在经济全球化大环境下，企业具有更加多样化的会计信息，也就更需要能全面反映企业业绩的财务分析体系。多年来传统杜邦分析法虽因能系统、全面、直观地反映企业财务状况，提高对财务报表的分析效率，提升经营管理能力而得到企业的广泛应用，但它本身存在着诸多缺陷。针对其局限性，本文引入可持续增长率来改进传统的杜邦分析体系以更加符合现代企业的要求。

The improved DuPont Analysis System By adding Sustainable C-rowth Rate .

Under the economic gtobalization, the companies have more diversified accounting information and need the financial analysis system to reflect companies＇ performance eomprehensivdy.DuPont analysis method which was developed by American DuPont, is a comprehensive financial analysis system. Because it can reflect financial situation of a corporation systematically, comprehensively and intuitively, has gready enhanced the efficiency of the financial statements＇ analysis, and developed the management capacity, it is widely used currendy. However, as economic globalization, economy market has been developed rapidly, the traditional DuPont system gradually revealed its own shortcomings, then for its limitations, adding sustainable growth rate to introduce the improved DuPont analysis system. The new DtiPont analysis which introduces the financial statements for sustainable growth rate is more in line with modem enterprise requirements.