经济与管理学院-会计系-杨敏-1265123141-杜邦分析法在光恒机电设备有限公司的应用探讨.doc

内蒙古科技大学 本科生毕业设计说明书（毕业论文） 题 目：杜邦分析法在广恒机电设备有 限公司的应用探讨 学生姓名：杨敏 学 号：1265123141 专 业：会计学 班 级：会计12-2班 指导教师：贾春香 摘 要 杜邦分析法是一种综合财务比率分析的方法。因其最初由美国杜邦公司创立并成功运用而得名。该体系以净资产收益率为重点，将其分成为若干财务指标，通过分析各指标变动对净资产收益率的影响来体现企业获利能力和变动的原因。杜邦分析方法的产生与发展具有一定的理论及实践意义。杜邦分析与比率分析法相比的优势为提供了权益净利率、销售净利率和资产净利率等主要财务指标关系的信息。杜邦分析体系是一种综合性的财务比率分析方法，具有适合公司的管理目标和明显的层次性等特点，但它作为静态的一个财务比率分析方法，应当注意与其它分析工具的相容工作，使得分析结果更准确。也应当随着经济的持续发展做出相应的改进。 本文以广恒机电设备有限公司为例，首先从国外及国内两个方面来介绍杜邦分析法的发展历程，然后了解财务分析的现状，再比较财务比率分析和杜邦分析，基于杜邦体系的广恒机电财务状况分析，最后分析对比杜邦分析法传统财务比率法。 关键词：财务比率；财务状况；杜邦分析法 Abstract DuPont analysis method is a kind of comprehensive financial ratio analysis method. Because it was originally founded by the United States DuPont Co and successfully used the name. The system is focused on the return on equity, which is divided into a number of financial indicators, through the analysis of the impact of changes in the rate of return on net assets to reflect the reasons for profitability and changes in the enterprise. The production and development of DuPont analysis method has certain theoretical and practical significance. The advantages of DuPont analysis and ratio analysis method provide information about the relationship between net interest rate, net interest rate and net asset value. DuPont analysis system is a comprehensive financial ratio analysis method is suitable for the companys management objectives and obvious hierarchical features, but it as a financial ratios of static analysis method, should pay attention to the work of compatibility with other analysis tools, makes the analysis result more accurate. Also should make corresponding improvement with the continuous development of economy. The Guang Heng Electrical and mechanical equipment Co., Ltd. as an example, first of all from the two aspects of foreign and domestic to introduce DuPont analysis the development process, and understanding financial analysis