論杜邦財務分析體系在上市公司應用中的缺陷及改進

論杜邦財務分析體系在上市公司應用中的缺陷及改進

畢業論文

論杜邦財務分析體系在上市公司應用中的缺陷及改進
 
摘要：本文首先對現有杜邦分析體系進行了系統分析：論述杜邦分析體系存在的理論依據及其優勢，指出了杜邦財務分析體系并非盡善盡美，分析了杜邦財務分析體系在對上市公司進行財務分析時的缺陷。在此基礎上，考慮到上市公司財務指標的特殊性，結合杜邦財務分析體系自身的局限性，提出了更加適合上市公司的杜邦財務分析體系，并分析了改進后的杜邦財務分析體系的特點及在我國實施的現實可能性。

關鍵字：杜邦財務分析體系；上市公司；財務比率；現金流量

Analycizing of Disadvantages and Improving of Du Pont System That Applied In Listed Company
           　
Abstract: This thesis firstly makes a systematical studying upon the nowadays Du Pont System: Analysis the theoretical basis for its continuous development and its advantages, meanwhile. It also points out that the Du Pont System is not perfectly satisfactory, and then analyzes the disadvantages of its applying in listed company.
   Based on this, the thesis takes the particularity of the financial ratios of listed company into account, and combines the limitations of Du Pont analysis method, puts forward financial analysis theories which will be fit for listed company, and also analyses the probability of the practice of the improved Du Pont System. In the end, it points out the continuous existing disadvantages of the improved Du Pont System.
    
Key words: Du Pont System; listed company; cash current capacity; disadvantages; improve

 

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