基于杜邦分析法的财务绩效评价讨论——以S企业为例  

Discussion of Financial Performance Evaluation Based on DuPont Analytical Approach—Taking Enterprise S as an Example

作　　者：张魁 贺海娟 Zhang Kui;He Haijuan(Kaifeng Vocational College,Kaifeng Henan 475000,China)

机构地区：[1]开封职业学院,河南开封475000

出　　处：《现代工业经济和信息化》2024年第9期250-252,共3页Modern Industrial Economy and Informationization

摘　　要：以S企业的经营发展为例,从上层指标分解、绩效评价体系指标等方面出发,完成基于杜邦分析的绩效评价体系构建;从价值创造能力、成本管理能力、营运能力、资产结构等方面进行分析,完成财务绩效评价工作。最后,基于绩效评论提出财务管理策略,为企业发展提供引导。This paper takes the operation and development of S enterprise as an example,and completes the construction of performance evaluation system based on DuPont analysis from the aspects of upper level index decomposition and performance evaluation system index.Secondly,it analyses from the aspects of value creation ability,cost management ability,operation ability and asset structure to complete the financial performance evaluation.Finally,financial management strategies are proposed based on performance reviews to provide guidance for enterprise development.

关 键 词：杜邦分析法 财务绩效评价 企业发展 

分 类 号：F426.22[经济管理—产业经济] F406.7