改进杜邦分析模型的应用研究——以紫光国芯为例  

Research on the Application of Improved DuPont Analysis Model——Taking Ziguang Guoxin as an Example

作　　者：欧阳双 OUYANG Shuang(Chinese Academy of Fiscal Sciences,Beijing 100142,China)

机构地区：[1]中国财政科学研究院

出　　处：《中小企业管理与科技》2019年第36期35-36,共2页Management & Technology of SME

摘　　要：随着经济全球化的发展,能否客观分析企业财务状况和经营活动成为决定当今企业能否在激烈的竞争中胜出的重要因素。传统的杜邦分析模型已不能满足准确的企业财务分析要求,而改进杜邦分析模型可以突破传统杜邦分析模型的局限性。论文提出改进的杜邦分析模型能合理地对企业进行财务评价,并将分析结论拓展应用到整个高新技术行业。With the development of economic globalization,the objective analysis of the financial situation and business activities of enterprises has become an important factor to determine whether enterprises can win in the fierce competition.The traditional DuPont analysismodel can notmeet the requirements of accurate financial analysis of enterprises,and the improved DuPont analysis model can break through the limitations of the traditional DuPont analysis model.The paper proposes that the improved DuPont analysis model can reasonably evaluate the financial performance of enterprises.The paper also extends the analysis conclusion to the whole high-tech industry.

关 键 词：紫光国芯 杜邦分析 改进 净资产剩余现金回收率 

分 类 号：F426[经济管理—产业经济]