1、第 1 页（共 15 页） 杜邦分析体系在我国企业财务分析中的运用探讨 摘要摘要: :随着社会主义市场经济体制的初步确立以及现代企业制度的初步形成,财 务分析作为在企业会计信息披露基础上对企业财务状况和经营成果的剖析和评 价,正受到越来越多企业及其相关利益主体的关注。财务分析的最终目的在于全 方位地了解企业经营理财的状况,并借以对企业经济效益的优劣做出系统的、合 理评价。财务综合分析的方法很多，杜邦财务分析体系是其中的一种。它是利用 各财务指标间的内在关系， 对企业综合经营理财及经济效益进行系统分析评价的 方法，能有效反映企业获利能力的各指标间的相互联系，对企业的财务结果作出 合理的分析。 关
2、键词关键词: : 杜邦分析 净资产收益 财务比率 权益乘数 Abstract: As the socialist market economic structure in the initial establishment of a modern enterprise system and the initial formation, financial analysis as a business accounting on the basis of information disclosure of enterprise financial and operating results of
3、 the analysis and evaluation, being more and more enterprises and their stakeholders main concern. Financial analysis is the ultimate objective of all-round understanding of enterprise financial situation, and the economic efficiency of enterprises so as to make the merits of the system, a reasonabl
4、e assessment. Comprehensive Financial Analysis refers to the viability of solvency and profitability, and other aspects of the analysis into an organic whole among. Full of enterprise operations, financial position and anatomical analysis, economic efficiency so as to the merits of making an accurat
5、e evaluation and judgment. Comprehensive Financial Analysis many ways, the Du Pont financial analysis system is one of these. It is the use of the financial indicators of internal relations, Comprehensive management of enterprise financial management and economic analysis for the evaluation method c
6、an effectively reflect the profitability of the mutual indicators linked to the financial results of reasonable analysis. Key WordsKey Words：: : DuPont analysis Keywords Net assets yield Financial ratios Interest multiplier 第 2 页（共 15 页） 一、我国企业财务分析中存在的问题 企业为实现持续健康的发展，需要随时发现和解决可能存在的各种问题，及 时进行财务状况的监控。然而，我国企业进行财务分析的现状却并不令人满意。 目前常见的财务分析方法局限于以权责发生制为基础编制的财务报表所提供的 数据进行分析，这些方法虽然在一定程度上可以对企业的经营状况进行披露，但 由于受到所使用的不同会计方法的约束， 使得财务分析的结论在一定程度上不能 十分准确地传递财务信息而且也缺乏可比性。 企业对财务分析重视不够 重视不足。据相关权威调查，在我国有 65的企
