杜邦分析法的应用研究

投资者从公司理财目标、经营者从代理关系、集团公司从规避“金字塔”风险等出发,都需要关注杜邦分析法。杜邦分析系统不仅应该成为一个单纯的“事后财务分析系统”,而且更应该成为科学的“事前年度经营目标责任系统”。本文认为,企业只有充分认识和协调运用这两个“系统”,把事前的目标责任与事中的监督考核以及事后的分析评价有机的结合在一起,才能正确运用杜邦分析法。

An Analysis on Du Pont System

Du Pont System is significant for many groups: investors focus on it for achieving financial management goals; and managers pay attention to it to get better performance from agency relationship perspective; group companies consider it for avoiding pyramidal risk. Not only should Du Pont System be a simplex 'post-financial-analysis-system', but also a pretty 'pre-financial-analysis-system'. Only integrating beforehand target responsibility into control and post-assessment can Du Pont System be perfectly used.