基于杜邦分析法的中国国旅财务分析.docVIP

基于杜邦分析法的中国国旅财务分析 【摘要】改革开放之后，随着人们生活水平的不断提高，大多数人实现了财务自由，因此，也有了外出旅游的想法，对我国旅游业的发展而言，起到了促进的作用。以后旅行社的前景会更加乐观，更好开阔，但面对市场竞争也要勇敢前进，因此，旅行社必须保持健全的财政状态。中国国旅于1954年成立于中国北京，公司的规模逐步扩大，已发展成为国内较大的旅行社企业集团。中国国际旅行社给其他旅行社提供良好的参考，对企业来说，财务状反应了一个企业的整体运营情况，譬如企业的负债能力、盈利能力，资金周转能力等多方面的指标。通过对这几方面指标的评估分析，考究企业的综合实力。然后企业数据的分析需要科学客观的分析方法，不能靠主观评估进行测量分析，一般而言，大多公司的获利能力评估通过资产回报率、净利润、市场回报率、市场回报、股息付款率和股息等方面。而杜邦分析法的出现无疑是企业的福音，它为企业发展运营能力的分析提供了一套既健全又科学的评估体系，杜邦分析法分析的内容包括多方面，分别是企业运营能力的整体分析，企业的盈利能力、资金周转能力等方面。 【关键词】杜邦分析法，中国国旅，财务分析 Financial Analysis of China International Travel Based on Dupont Analysis Method 【Abstract】After the reform and opening up, with the continuous improvement of peoples living standards, most people have realized financial freedom, and then have the idea of traveling, which to some extent promotes the continuous development of tourism in China. In the future, the prospects of travel agencies will be more optimistic and better, but they must be brave in the face of market competition. Therefore, travel agencies must maintain a sound financial state. China Travel was founded in Beijing, China, in 1954. The companys scale has gradually expanded, and it has developed into a large domestic travel agency enterprise group. China International Travel Agency provides good reference to other travel agencies. For enterprises, financial statement reflects the overall operation of an enterprise, such as indebtedness, profitability, capital turnover and other indicators. Through the evaluation and analysis of these indicators, the comprehensive strength of enterprises is studied. Then, the analysis of enterprise data needs scientific and objective analysis methods, which can not be measured and analyzed by subjective evaluation. Generally speaking, the profitability of most companies is assessed through asset return, net profit, market return, market return, dividend payment rate and dividend rate. The emergence of DuPont analysis is undoubtedly the gospel of the enterprise. It provides a sound and s