改进型杜邦分析体系下顺丰控股股份有限公司的财务状况分析-毕业论文.docx

本科毕业论文(设计) 题目: 改进型杜邦分析体系下顺丰控股股份有限公司的财务状况分析 改进型杜邦分析体系下顺丰控股股份有限公司的财务状况分析 内 容 摘 要 近年来，随着我国电商行业的不断发展和推动，物流行业作为新兴服务行业迎来了迅猛的发展期。由于盈利模式简单，服务同质化严重，在这个趋势下, 我国民营企业代表之一顺丰控股为克服经营阻碍于2017年成功借壳上市。传统型杜邦分析体系，总资产净利润率存在逻辑漏洞、无法满足现代财务管理目标的要求、忽视对现金流量表的分析等诸多固有缺陷，想要全面的了解企业的财务状况，做出正确的财务决策，那么用于财务分析的工具也要进一步优化。本文借助顺丰控股股份新有限公司作为案例研究对象，运用改进型杜邦分析体系分析顺丰控股的财务状况，找出企业存在的问题并提出相应的处理措施，旨在帮助上市公司探究正确的战略决策，提高企业国际竞争力。 本文划分为五大部分，第一部分叙述选题背景和研究意义，国内外研究现状；第二部分阐述传统杜邦分析体系的局限性以及改进型杜邦分析体系的构建；第三部分以顺丰控股为案例对其进行分析；第四部分讨论基于改进型杜邦分析体系下顺丰控股的财务状况存在的问题及完善建议；第五部分为全文的结论与展望。 关键词：改进型杜邦分析体系；现金流量指标；可持续发展指标；财务状况 Financial Situation Analysis of SF Holdings Co., Ltd. under the Improved DuPont Analysis System Abstract In recent years, with the continuous development and promotion of Chinas e-commerce industry, the logistics industry has ushered in a rapid development period as an emerging service industry. Due to the simple profit model and serious homogeneity of services, under this trend, SF Holdings, one of the representatives of private enterprises in China, successfully backdoored its listing in 2017 in order to overcome operational obstacles. Traditional DuPont analysis system, there are logical loopholes in total assets net profit margin, failure to meet the requirements of modern financial management goals, neglect of analysis of cash flow statements, and many other inherent shortcomings. I want to comprehensively understand the financial status of the enterprise and make the correct Financial decisions, then the tools used for financial analysis must be further optimized. This article uses SF Holdings New Co., Ltd. as a case study object, uses an improved DuPont analysis system to analyze the financial status of SF Holdings, finds out problems existing in the enterprise and proposes corresponding measures to help listed companies explore correct strategic decisions. Improve corporate international competitiveness. This article is divided into five parts. The first part describes the topic selection background and resear