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論杜邦財務(wù)分析體系在上市公司應(yīng)用中的缺陷及改進
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論杜邦財務(wù)分析體系在上市公司應(yīng)用中的缺陷及改進
摘要：本文首先對現(xiàn)有杜邦分析體系進行了系統(tǒng)分析：論述杜邦分析體系存在的理論依據(jù)及其優(yōu)勢，指出了杜邦財務(wù)分析體系并非盡善盡美，分析了杜邦財務(wù)分析體系在對上市公司進行財務(wù)分析時的缺陷。在此基礎(chǔ)上，考慮到上市公司財務(wù)指標(biāo)的特殊性，結(jié)合杜邦財務(wù)分析體系自身的局限性，提出了更加適合上市公司的杜邦財務(wù)分析體系，并分析了改進后的杜邦財務(wù)分析體系的特點及在我國實施的現(xiàn)實可能性。
關(guān)鍵字：杜邦財務(wù)分析體系；上市公司；財務(wù)比率；現(xiàn)金流量
Analycizing of Disadvantages and Improving of Du Pont System That Applied In Listed Company
Abstract: This thesis firstly makes a systematical studying upon the nowadays Du Pont System: Analysis the theoretical basis for its continuous development and its advantages, meanwhile. It also points out that the Du Pont System is not perfectly satisfactory, and then analyzes the disadvantages of its applying in listed company.
Based on this, the thesis takes the particularity of the financial ratios of listed company into account, and combines the limitations of Du Pont analysis method, puts forward financial analysis theories which will be fit for listed company, and also analyses the probability of the practice of the improved Du Pont System. In the end, it points out the continuous existing disadvantages of the improved Du Pont System.
Key words: Du Pont System; listed company; cash current capacity; disadvantages; improve
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