关于杜邦分析法的外文翻译.docxVIP

. 外文资料及中文译文 作 者 姓 名 *** 专 业 财务管理 指导教师姓名 *** 专业技术职务 副教授 . . 外文资料 FIVE WAYS TO IMPROVE RETURN ON EQUITY The Du Pont Model: A Brief History The use of financial ratios by financial analysts, lenders, academic researchers, and small business owners has been widely acknowleged in the literature. (See, for example, Osteryoung Constand (1992), Devine Seaton (1995), or Burson (1998) The concepts of Return on Assets (ROA hereafter) and Return on Equity (ROEhereafter) are important for understanding the profitability of a business enterprise. Specifically, a “ return on ” ratio illustrates the