浅谈利用资料财务指标分析财务报表.docVIP

摘 要 杜邦分析体系在财务分析方面的优势是简洁、系统和可操作性强。然而，随着时代的 发展，杜邦分析体系日渐显露其缺 陷，就是核心指标“权益净利率”的收益质量的下降。本文在保留原体系优势的基础上，提出了发展原有指标的建议，如 经济附加值，并通过层层分解，结合资产负债表、利润表、现金流量表对该指标由表及里进行解释 关键词：杜邦分析 EVA分析 财务报表分析 ABSTRACT Dupont analysis system in financial analysis of advantages in is concise, system and feasible. However, with the development of The Times, dupont analysis system is the lack of do show, is the core index rights and interests of the net interest rate of the decline of the earnings quality. In this paper the original system of the advantages of the reserves are put forward, based on the development of the o