利用杜邦分析方法对华北高速进行财务报表分析本科毕业论文

题目：利用杜邦分析法对华北高速进行财务

报表分析

院(系)别 财经学院 专 业 班 级 学 号 姓 名 指导教师

二○一五年十一月

摘 要

要想对上市公司的经营业绩进行正确的评价就必须对其中的财务进行全面立体的分析，其中杜邦分析体系的出现为上市公司的经营业绩的评价带来了福音。财务分析不仅仅是对企业过去的经营状况的评价，同时也涉及到当下的发展现状，更为重要的是通过对过去以及现在全面综合的评价分析对企业未来的发展走向进行预测。因此利益相关者通过对企业的财务报表的分析，来对上市企业的运营状况以及财务状况进行掌握，最终完成对上市企业的经营业绩进行评价。上市企业的经营管理所涉及到的多数问题最终都会以财务问题的形式反映出来。上市企业的成败在很大程度上取决于财务管理水平的高低。经过对财务进行客观真实的分析才能对上市企业的财务管理水平的高低做出最终的评价。可以说上市企业非财务方面的信息能够为财务信心提供有效的验证与补充。文章对杜邦分析法进行了简要的介绍，并通过杜邦分析体系对华北高速的生产经营状况进行全面深入的分析，并指出不足，最后给出了完善杜邦分析法的建议。 关键词：上市公司；杜邦财务分析体系；权益净利率；销售净利率

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Abstract

If you want to correctly evaluate the operating performance of listed companies ,we must be sweeping the three-dimensional analysis of the financial, including the emergence of du pont analysis system for listed companies operating performance evaluation has brought the Gospel.Financial analysis is not only to the enterprise operating performance evaluation in the past, but also relates to the status quo of the development of, more important is through the analysis of past and present a comprehensive evaluation to predict the future development of enterprises.So the stakeholders through the analysis of the financial statements of the enterprise, to the operating and financial conditions of listed companies to grasp, finishing to evaluate the operating performance of listed companies.Listed companies involved in business management of most problems will eventually be reflected in the form of financial problems.The listed enterprise's success or failure depends largely on the level of financial management.Through an analysis of the objective real financial to the level of financial management of listed companies to make the final evaluation.Can say listed non-financial information can provide effective validation and supplementary financial confidence.Articles of du pont analysis method has carried on the brief introduction, and through the du pont analysis system for high-speed production and operation conditions of the north China to conduct a comprehensive in-depth analysis, and points out the shortage, improve the du pont analysis method is presented finally suggested.

Key words: The listed company ;Dupont financial analysis system ;The net interest rate of the rights and interests ;Sales net interest rates

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目 录

前 言 ..................................................................... 1 第1章 研究综述 ........................................................... 2 1.1 论文框架 .............................................................. 2 1.2本文主要研究方法 ...................................................... 2 第2章杜邦分析法及其分析 .................................................. 3 2.1 杜邦分析法的概念 ...................................................... 3 2．2 对杜邦分析法的分析 ................................................... 3 第3章杜邦分析法在华北高速公路股份有限公司中的应用 ........................ 5 3.1 华北高速简介 .......................................................... 5 3.2 华北高速杜邦财务分析 .................................................. 5 3.2.1 权益净利率 .......................................................... 5 3.2.2 资产净利率 .......................................................... 6 3.2.3 销售净利率 .......................................................... 6 3.2.4 总周转率 ............................................................ 7 3.3 对策及建议 ............................................................ 7 3.3.1 严格控制成本，增加销售渠道 .......................................... 7 3.3.2 适度开展负债经营 .................................................... 8 3.3.3 培育企业的核心竞争力 ................................................ 8 第4章 运用杜邦分析法进行财务报表分析的不足与改进 ......................... 9 4．1 不足之处 ............................................................. 9 4．1．1 过分重视企业的短期财务成果, 不利于企业的可持续发展 ................ 9 4．1．2 财务评价指标的选择存在缺陷, 无法适应信息时代的要求 ............... 9 4．1．3 无法有效满足企业加强内部管理的需要 ................................ 9 4．2 需要改进之处 ....................................................... 10 4.2.1 培育企业持续发展能力, 克服短视行为 ................................. 10 4．2．2 调整评价指标, 适应信息时代的要求 ................................. 10 4．2．3 结合其他财务分析方法, 促进企业内部管理 .......................... 10 结论 ..................................................................... 10 致谢 ..................................................................... 10 参考文献 ................................................................. 10

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