运用杜邦分析法对企业财务报表综合分析  

Comprehensive Analysis of Company's Financial Statements by Du Pont Method

作　　者：周颖[1] 

机构地区：[1]中国石化经济技术研究院,北京100029

出　　处：《化工技术经济》2004年第3期19-21,共3页Chemical Techno-Economics

摘　　要：杜邦分析法是对企业财务报表的一种综合分析。通过分析权益报酬率、净利润、权益乘数、总资产周转率、总资产报酬率、销售利润率等指标以及指标间的相互关系,可衡量企业的运营能力、盈利能力以及偿债能力。It is believed that measuring assets at gross book value removes the incentive to avoid investing in new assets.This method is focus on ROI.Through the analysis of ROI,NI(net income),asset turnover,equity multiplier,ROE(return on equity),ROA(return on asset),ROS(return on sale),sale-to-asset ration,etc,and the linkage of these index,this method can give a general analysis of one company's financial statements,and test its operating ability,profitability and debt-paying ability.This article give an introduction to this method,and a real case using this method.

关 键 词：杜邦分析法 企业 财务报表 权益报酬率 净利润 权益乘数 总资产周转率 总资产报酬率 

分 类 号：F275[经济管理—企业管理]