杜邦分析法在格力股份有限公司财务分析中的应用.docxVIP

一、引言 PAGE PAGE 13 摘　要 理论上有许多方法，实践里也存在大量能够让我们选择的业绩评价方法去怎样综合评价说明与推论公司的经营业绩。但是科学有效的分析手段是去清楚公司经营情况优劣的方法，更是我们去评价预测公司经营业绩发展变化趋势的途径。本文专门针对杜邦分析体系的应用问题进行探讨，因为通过杜邦分析体系的应用分析，可以了解企业的财务状况以及各财务指标之间的关系，查明财务指标发生变动的原因及其公司经营管理中存在的问题。本文采用文献资料分析法和案例分析法，以珠海格力电器股份有限公司为例，根据格力电器的财务报表提供的有关数据，对净资产收益率与其他财务指标的关系进行层层分解和分析，发现影响格力公司净资产收益率变化的主要因素，以及格力电器经营管理中存在的问题，并针对公司的财务状况分析情况提出完善格力电器经营管理的对策建议。 关键词：财务分析　杜邦分析法　格力电器 Abstract There?are?many?methods?in?theory?and?a?lot?of?methods?in?practice?which?can?make?us?choose?the?performance?evaluation?methods?to?comprehensively?evaluate?and?deduce?the?companys?operating?performance.?But?the?scientific?and?effective?analysis?means?is?to?clarify?the?advantages?and?disadvantages?of?the?companys?operation,?and?it?is?also?a?way?to?evaluate?and?predict?the?development?trend?of?the?companys?operating?performance.?This?paper?focuses?on?the?application?of?DuPont?analysis?system,?because?through?the?application?analysis?of?DuPont?analysis?system,?we?can?understand?the?financial?situation?of?enterprises?and?the?relationship?between?financial?indicators,?find?out?the?reasons?for?the?changes?in?financial?indicators?and?the?problems?existing?in?the?companys?operation?and?management.?Based?on?the?relevant?data?provided?by?the?financial?statements?of?Gree?Electric?Appliances?Co.,?Ltd.,?this?paper?uses?the?method?of?literature?analysis?and?case?analysis?to?decompose?and?analyze?the?relationship?between?the?return?on?net?assets?and?other?financial?indicators?layer?by?layer,?and?finds?out?the?main?factors?affecting?the?change?of?the?return?on?net?assets?of?Gree?Electric?Appliances?Co.,?Ltd.?and?the?existing?problems?in?the?operation?and?management?of?Gree?Electric?Appliances.?Problems,?and?in?view?of?the?companys?financial?situation?analysis,?put?forward?countermeasures?and?suggestions?to?improve?the?management?of?Gree?Electric?Appliances. Keywords:Financial analysis　Dupont analysis　Gree Electric Appliances 杜邦分析法在格力股份有限公司财务分析中的应用 引言 研究背景 传统杜邦分析法以权益净利率衡量企业盈利能力优劣。经过分析企业管理层