基于杜邦分析系统的财务分析——以厦门吉比特网络技术股份有限公司为例.docxVIP

PAGE II 基于杜邦分析系统的财务分析 ——以厦门吉比特网络技术股份有限公司为例 摘 要 对于一般上市的合资企业来说，现在的优先事项是提高销售业绩，保持高利润，实现良好的管理。如果综合业绩较弱，一些上市公司会使用粉饰过的资产负债表来误导投资者，导致在评估公司实际业绩时形成错误结论。因此，通过预算数据分析和利用公司历史数据信息，对公司利润进行相对准确的评估，正成为衡量公司实际盈利能力的重要途径。 本文通过研究国内外的文献，首先介绍了杜邦财务分析系统的理论及应用，重点分析了企业利润率的的理论和方法；其次运用杜邦财务分析法对吉比特公司的历史数据进行数据分析，对公司的盈利情况、财务状况和经营情况分别进行评估，并结合三个方面的情况来衡量企业的整体运营状况和收益情况。最后对杜邦财务分析体系的优缺点进行评价，并提出了改进意见。 关键词：财务分析；杜邦财务分析系统；吉比特  Financial Analysis Based on Dupont Analysis System -- A case Study of Xiamen Gibit Network Technology co., LTD Abstract For generally listed joint ventures, the priority now is to improve sales performance, maintain high profits and achieve good management. If the aggregate performance is weak, some listed companies will use the wrong balance sheet to mislead investors, resulting in unfair evaluation of the actual performance of the company. Therefore, it is becoming an important way to measure the actual profitability of a company to make a relatively accurate assessment of the companys profits through budget analysis and the use of information rooted in the companys history. This paper first describes the theory and application of DuPont financial analysis system, and focuses on the theory and method of company profit and loss analysis.Secondly, dupont financial analysis method is used to analyze the historical data of jibitt company, and analyze the profit status, financial status and operation status of the enterprise respectively. In addition, the overall operation and profit status of the enterprise is evaluated in combination with the three aspects. Finally, the relative merits of DuPont financial analysis system will be evaluated, and suggestions for improvement will be put forward. Key words: Financial analysis; Dupont financial analysis system; gigabit  PAGE 1 目 录 TOC \o 1-3 \h \z \u 摘 要 I Abstract II 一、绪 论 1 （一）研究的目的及意义 1 （二）文献综述与研究现状 1 二、相关研究理论基础 2 （一）杜邦财务分析系统概述 2 （二）各关键要素描述 2 1. 净资产收益率（ROE） 2 2. 权益乘数（EM） 3 3. 销售净利率 3 4. 总资产周转率