论杜邦财务分析体系在上市公司应用中的缺陷及改进

论杜邦财务分析体系在上市公司应用中的缺陷及改进

论杜邦财务分析体系在上市公司应用中的缺陷及改进
 
摘要：本文首先对现有杜邦分析体系进行了系统分析：论述杜邦分析体系存在的理论依据及其优势，指出了杜邦财务分析体系并非尽善尽美，分析了杜邦财务分析体系在对上市公司进行财务分析时的缺陷。在此基础上，考虑到上市公司财务指标的特殊性，结合杜邦财务分析体系自身的局限性，提出了更加适合上市公司的杜邦财务分析体系，并分析了改进后的杜邦财务分析体系的特点及在我国实施的现实可能性。

关键字：杜邦财务分析体系；上市公司；财务比率；现金流量

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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