基于杜邦分析体系的财务报表分析——以瑞贝卡发制品有限公司为例  

Analysis of Financial Statements Based on Du Pont Analysis System——Taking Rebecca Hair Products Co. Ltd as an Example

作　　者：刘战伟[1] 

机构地区：[1]许昌学院商学院,河南许昌461000

出　　处：《广东轻工职业技术学院学报》2016年第2期10-14,共5页Journal of Guangdong Industry Polytechnic

基　　金：教育部人文社会科学研究项目(12YJA790214);河南省教育厅人文社会科学研究项目(2016-gh-218)

摘　　要：财务报表反映了企业的财务状况和经营业绩,对会计信息使用者具有重要意义。因此,科学合理的分析企业的财务报表,了解企业的整体状况,有利于企业对未来经营作出准确的预测。以瑞贝卡发制品股份有限公司为例,采用杜邦分析体系,分析了其财务报表,指出其发展中存在的问题并且提出了相应的对策建议。这不仅对瑞贝卡发制品股份有限公司,而且对整个发制品行业的健康成长都具有一定的参考价值。Financial statements reflect the enterprises’ financial situations and business performance, and have a great significance for the users of accounting information; therefore, scientific and rational analysis of financial statements and acquaintance of whole situations can be conducive to enterprises to make accurate prediction for their future management. By adopting DuPont analysis system, the paper taken the Rebecca hair products Co. Ltd for an example, analyzed its financial statements, pointed out its developmental problems and putted forward the corresponding strategies and suggestions, which had certain reference value to the healthy development not only for the Rebecca hair products Co. Ltd, but also for the whole hair products industries.

关 键 词：杜邦分析体系 财务报表 对策 

分 类 号：F275.5[经济管理—企业管理]