杜邦分析法及其在林业上市公司中的应用  

The Du Pont Financial Analysis System and Its Application in the Forestry Stock Companies

作　　者：于桂丽[1] 陈方[1] 于德武[1] 

机构地区：[1]西南林学院,昆明650224

出　　处：《中国林业经济》2008年第4期20-22,共3页China Forestry Economics

摘　　要：杜邦分析法是众多财务分析法中的一种。是一种综合的财务分析方法。它利用权益净利率这个杜邦分析系统中最具核心代表力的财务分析指标,来反映企业的经营和盈利能力状况,通过对财务指标的层层分解,深入的分析影响企业经营目标的主要因素。从而发现企业存在的问题。林业上市公司是林业产业的娇娇者,是林业经济发展的引领者。结合目前仅有的三家大型林业上市公司中的云南景谷林业有限公司的财务状况,运用杜邦分析法对企业的财务状况进行分析,通过对景谷林业两年的财务指标的比较研究,可以看出公司在2006年处于企业发展的困难时期,企业经营和管理中存在着严重问题,2007年企业强化内部管理,巩固核心竞争力,使盈利能力远远高于2006年。Du Pont System of Financial Analysis（DPSFA） is a synthetical financial analysis, which adopt the rights and interests net profit rate as the central indicator of the Du Pont System to scale the management and pay off situation of companies, and to reveal the influential elements to future goals of management by analyzing financial index, so as to find out problems lie in companies. Forestry stock companies are superior in forestry industry, and leaders of forestry economy development. In this article, analysis and compare of financial situation in Yunnan Jinggu forestry limited company were made, which was one of the three forestry stock companies in china, by DPSFA. By the study, we found some serious problems in management and administration of this company during 2006 which was believed to be a hard time of developing. In 2007. after reinforcement of management and confirmation of the ability of competition, the payoff was obviously increased comparing to that of 2006.

关 键 词：财务分析 杜邦分析法 景谷林业 

分 类 号：F275[经济管理—企业管理]