杜邦分析法的运用-以格力电器为例.pdfVIP

摘要：随着财务分析理论研究的进一步发展和财务分析方法的逐步改进、完善，随着金融经济生 活的发展，人们越来越认识到财务分析在企业经营中，管理中的重要性。在财务管理中，杜邦分析法 是最典型的。 本文以格力电器为例,分析了我国企业目前的财务报表,完整系统地分析格力公司如何应用杜邦分 析法进行分析，发现年报中各部分披露的信息并且存在的问题。指出了企业存在的问题。在此基础 上，提出了改进如何更好的运用杜邦分析法的建议。正确地使用杜邦分析，从而促进企业的良好发 展。 本文通过建立完善的财务报表分析机制、进一步明确杜邦分析在企业中的地位、加强企业控制监 督和报表分析等措施,提高和改善财务报表的质量。 关键词：杜邦分析；报表分析；应用；问题 Abstract：With the further development of the theoretical research on financial analysis and the gradual improvement and perfection of the financial analysis methods, with the development of financial and economic life, people are more and more aware of the importance of financial analysis in the management and management of enterprises. In financial management, DuPont analysis is the most typical. Taking Gree as an example, this paper analyzes the current financial statements of Chinese enterprises and analyzes how Gree Company applied DuPont Analytical Method to analyze it in a complete and systematic way, and found the information disclosed in each part of the Annual Report and its existing problems. Pointed out the problems existing in the enterprise. On this basis, some suggestions on how to improve the application of DuPont analysis are put forward. Correct use of DuPont analysis, thereby promoting the good development of enterprises. This paper suggests to establish and improve the financial statements analysis mechanism to further clarify DuPont analysis of the position in the enterprise, strengthen the control of enterprises and statements analysis and other measures to improve and improve the quality of financial statements. Key Words：DuPont analysis; report analysis; application; problem 目 录 摘要 I AbstractI 一、引言 2 二、国内外学者的理论回顾 三、杜邦分析法的引用现状分析 2 （一）比率间的关系 （二）国内现状分析 四、杜邦分析法的体系3 （一）流程图 （二）指标剖析 五、杜邦分析法的具体应用-以格力电器为例 (一)公司简介 （二）财务报表分析 1．盈利能力分析 2．营运能力分析 3．偿债能力分析 4