杜邦分析法在企业财务分析中的应用研究—以春兰集团为例
摘 要
随着我国企业经营机制的不断完善，企业内部经营管理水平不断提升，越来越要求企业重视财务分析。杜邦分析法作为一种先进的财务分析手段，是建立财务比率分析的综合模型，综合分析企业财务状况的一种方法，弥补了从某一特定角度对企业财务状况以及经营成果进行单独分析的缺陷。因此，在我国企业的财务管理中引入杜邦分析体系极具必要性。
本文运用文献研究法和结合实证分析法，对春兰集团的财务指标进行实例分析，将有关指标按其存在的内部联系结合起来，形成一个指标体系来全面反映春兰整体财务状况及经营成果，定量地说明春兰集团经营管理中存在的问题，通过对春兰集团盈利与亏损两个不同阶段的数据对比分析，找出企业财务信息中存在的问题，并提出了相关建议。
关键词：财务分析，杜邦分析，春兰集团
Abstract
As continuously improving and requiring for higher management and more internal control, enterprises have to put more attention to financial analysis. As an advanced method for financial analysis, DuPont analysis, establishes the comprehensive model of financial ratios analysis and gives a whole view of financial condition of a enterprise, remedies the defects of separate analysis to an enterprise's financial position and operating results from a specific angle. Therefore, introduce DuPont analyzing system to our companies’ financial management is necessary.
This paper analyses ChunLan group’s financial condition with Documentary Research Method and Empirical analysis, comprehensively presents the overall financial situation, the management performance and problem existing in the corporate. By dividing ChunLan’s financial data into two periods (2001-2004 profiting period and 2005-2008 loss-making period) and comparing, analyzing them, find the problems existing in the enterprise financial information and give some suggestions.
Key Words： financial analysis DuPont analysis Chunlan Group
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