杜邦财务分析体系之分析  

DuPont's financial skills

作　　者：胡建忠[1] 徐丰利[1] 

机构地区：[1]中国石油天然气股份有限公司

出　　处：《中国石油企业》2004年第8期74-76,5,共3页China Petroleum Enterprise

摘　　要：杜邦财务分析体系是一种分解财务比率的方法,从评价企业绩效最具综合性和代表性的净资产收益率指标出发,利用各主要财务比率指标间的内在有机联系,对企业财务状况及经济效益进行综合系统分析评价。The DuPont system of financial analysis is a good tool in enabling the visualization of financial data such as return on assets or returns on investments. The model utilizes return on assets as a major measure of performance. The system also considers factors such as cost of goods sold, selling and administrative expenses, inventories, accounts receivable and cash.

关 键 词：杜邦财务分析体系 企业 财务管理 资产净利率 权益乘数 净资产收益率 

分 类 号：F275.5[经济管理—企业管理]