基于经济增加值的杜邦财务分析体系的构建

摘要
本文通过分析传统的杜邦财务分析体系存在的问题与不足,构造出一个以权益资本EVA率（EVAOE）为核心的新型杜邦财务分析体系。改进后的新体系不仅能够真实地反映股东投入资金的价值创造能力，同时能对企业基于EVA的绩效变动进行正确有效的分析，能为企业经营成果和财务状况分析提供新的思路与方法。

关键词： 杜邦财务分析体系；经济增加值；经济增加值率；权益资本 
The Establishment Research on the Du Pont System Based on the Concept of EVA
ABSTRACT
In this article, through the analysis of the traditional the do pont financial analysis system some existing problems, and construct a equity capital EVA rate (EVAOE) as the core of the new type of the do pont financial analysis system.New improved system can not only reflect the shareholders' money value creation ability, and can the performance of the enterprise based on EVA changes correct effective analysis, for enterprises operating results and financial condition analysis provides the new ideas and methods.

Key word: The do pont financial analysis system；Economic value added；  Economic value added rate ；Equity capital

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