基于杜邦体系的光明乳业财务报表分析.doc

河南财经政法大学成功学院本科生毕业论文 基于杜邦体系的光明乳业 财务报表分析 系部名称 管理学系 姓　　名 　　号 2011422723 专　　业 指导教师  摘　要 随着社会经济的发展，企业的财务报表越来越受到相关利益主体的关注，需要对相关财务报表进行正确的评价，为科学、合理的决策提供依据。 杜邦分析体系能够评价公司财务中的不足, 找出影响公司财务的相应指标, 并提出相应的改进办法。但是，杜邦分析体系作为一种传统的财务分析工具，只是从某一特定的角度来反映财务企业的财务状况，即不能反映企业几大评价指标的相互关系，难以做到全面、客观的评价。把杜邦分析体系进行改进，将上市公司的几项财务指标拿入了分析体系, 从而更全面地反映了企业经营情况、偿债能力、资产运营能力、发展能力及企业的经营风险、财务风险, 完善了上市公司指标评价体系。本文以光明乳业股份有限公司连续3年的财务报表为例，运用杜邦分析体系对该公司的财务报表进行分析，提出相应的对策与建议，同时指出该分析体系的不足与改进之处。 关键词：  Abstract With the development of social economy, the enterprises financial statements more and more stakeholders concerns, needs to carry on the correct assessment of the relevant financial statements, which provides the basis for scientific, reasonable decision. DuPont analysis system to the deficiency of evaluation in corporate finance, find out the influence of the corresponding index of corporate finance, and put forward the corresponding improvement measures. However, as a kind of traditional financial analysis DuPont analysis system, only from a specific angle to reflect the financial enterprises financial condition, which can not reflect the relationship of enterprise several evaluation indexes, difficult to achieve comprehensive, objective evaluation. The Du Pont analysis system was improved, several listing Corporations financial indicators to take into the analysis system, so as to more fully reflect the business situation, solvency, asset operation ability, development ability and business risk, financial risk, improve the evaluation index system of the listing Corporation. The GuangMing Limited by Share Ltd for 3 consecutive years of financial statements as an example, using Du Pont analysis system to analyze the financial statements of the company, put forward the corresponding countermeasures and suggestions, and points out the inadequacy of the system analysis and improvement. Key Words: The Du Pont system; listing Corporation; financial statement analysis  目 录 引 言 1 一 4 （一）杜邦分析体系的内涵 4 （二）关于杜邦体系的科学性认识 5 二