中国嘉陵股份财务业绩评价探析基于改进杜邦分析体系.docxVIP

摘 要杜邦财务分析体系是一种较为实用的财务比率分析体系，但是随着社会的进一步发展，传统的杜邦分析系统的不足在现代企业业绩评价中不断暴露。在本文中，对杜邦分析体系进行了阐述，分析出杜邦财务分析体系的不足, 提出了改进的杜邦分析。传统的杜邦分析体系没有将金融资产与经营资产、金融负债与经营负债、金融损益与经营损益进行区分；改进后的杜邦分析体系针对这些不足进行改善，更全面的对企业业绩进行评价。本文结合改进后的杜邦分析体系对中国嘉陵股份进行财务质量分析，探究其经营业绩存在的问题，针对其存在的问题提出完善公司业绩评价与提升公司业绩的相关对策及建议。关键词：业绩评价 传统杜邦分析 改进的杜邦分析AbstractDupont financial analysis system is a kind of practical system of financial ratio analysis, due to the further development of The Times, however, lead to the traditional du pont analysis system in the modern enterprise performance evaluation has exposed many defects. This article from the basic concept of du pont analysis system, analyzes the defects of dupont financial analysis system, and dupont analysis, improvement measures are put forward.Traditional du pont analysis system does not distinguish between financial assets and operating financial assets, financial liabilities and operating liabilities, profits and losses and operating profit or loss; The improved dupont analysis system to solve these problems to improve, a comprehensive system of enterprise performance evaluation.In this paper, combined with the improved dupont analysis to a series of financial analysis of China jialing co, explore the problems existing in the operating performance, in allusion to the problem of the existence of Suggestions to consummate the company performance evaluation and the promotion of the related countermeasures and Suggestions of the companys performance.Keywords:The performance evaluationdupont analysis to improving traditional dupont analysis Dupont analysis of improvement1绪论企业绩效评价是指运用数理统计和运筹方法，采取固定的指标体系，运用统一的评价标准，设置一定的程序，通过定量定性同时进行分析，对企业在一定经营期间的经营效益和经营者绩效做出真实客观的综合评价。目前，企业业绩评价运用较为普遍的方法有以下几种：经济增加值（EVA）评价法，用企业税后净营业利润扣减包括股本和债务所有资金成本后的剩余利润，该种指标是结合资产负债表和损益表算出的；平衡计分卡（BSC），这种方法注重于培育企业的核心竞争力和建立企业未来的竞争优势的企业战略,选取四个关键战略维度设计出一套完整的企业系统绩效评价指标体系，实现了进一步创新；国有资本经济效益评价，主要是对企业资产管理效益进行评价，发展能力和偿债能力做出分析，全面反映企业的生产经营成果和经营者业绩；1919年美国杜邦公司的皮埃尔·杜邦和唐纳森·布朗首次创造并使用了杜邦分析体系，该体系是以净资产收益率为开端，以总资产利润率为核心，主要揭示企业