基于杜邦分析体系的晨光文具盈利能力影响因素分析  

Analysis of Influencing Factors of Chenguang Stationery Profitability based on DuPont Analysis System

作　　者：朱哲滢 ZHU Zhe-ying(Zhejiang Sci-Tech University,314400,Haining,Zhejiang,China)

机构地区：[1]浙江理工大学,浙江海宁314400

出　　处：《特区经济》2021年第3期80-82,共3页Special Zone Economy

摘　　要：本文以晨光文具2017年至2020年第一季度的财务数据为基础,以企业自身发展状况及所处行业地位为起点,从盈利能力、偿债能力、营运能力及未来发展能力四个指标进行分析,并运用杜邦分析法和连环替代法分析各指标的影响,进而对公司的进一步发展提出合理化建议。Based on the financial data of Chenguang stationery from 2017 to the first quarter of 2020,this paper analyzes the four indicators of its profitability,solvency,operation capacity and future development ability based on the company’s own development status and industry status,and uses DuPont analysis method and chain substitution method to analyze the impact of each index,so as to further develop the company Put forward reasonable suggestions.

关 键 词：杜邦体系 晨光文具 财务分析 

分 类 号：F425[经济管理—产业经济]