杜邦分析的含义及其对企业经营的意义——以保利房地产公司为例.pdfVIP

杜邦分析的含义及其对企业经营的意义 ——以保利房地产公司为例 摘 要 杜邦分析法，是由美国杜邦公司为了方便对下属分公司进行管理而提出来的 一种财务分析体系。这个体系以权益净利率为核心，利用多种财务比率之间的关 系对企业财务状况的各个方面进行综合分析。在杜邦分析法出现之后，众多学者 对优缺点、改良方法提出自己的看法。在本文中，通过阅读大量的文献资料，充 分运用国内外的研究成果，将搜集到的大量数据转换为简洁的图表，对保利地产 公司进行财务分析，进而研究出企业运营中的问题、提出建议。根据分析结果得 出结论，杜邦分析法实质是各个财务指标之间的转换、分解、重构，通过这样来 对企业财务状况变化提出见解，而杜邦分析法在财务管理、投资决策等方面有着 广泛的应用。 关键词：杜邦分析法；保利房地产；含义及意义 I The Meaning of DuPont Analysis and its Significance to Enterprise Management ——Take Poly Real Estate as a Example Abstract DuPont Analysis method is a financial analysis system put forward by DuPont Company in order to facilitate the management of its subsidiaries. This system takes the net interest rate as the core, uses the relations between various financial ratios to carry on the comprehensive analysis to the enterprise financial situation each aspect. After the appearance of DuPont Analysis method, many scholars put forward their own views on the advantages and disadvantages, the improved method. In this paper, through reading a large number of literature, full use of domestic and foreign research results, will collect a large number of data into a concise chart, poly real estate financial analysis, then the problems in the operation of enterprises are studied and suggestions are put forward. According to the results of analysis, it is concluded that the essence of DuPont Analysis is the transformation, decomposition and reconstruction of various financial indicators, and DuPont Analysis method in financial management, investment decision-making has a wide range of applications. Key words:DuPont Analysis;Poly Real Estate;Meaning and significance