山东建筑大学硕士学位论文
摘要
盈利作为企业在市场中经营生存发展、进行财务管理的原动力。然而现阶段市场
发展经济社会环境下，市场管理机制意味着所有企业市场部门的利润都表现出不确定
性。所有企业业务都必须承担某些风险，并可能蒙受某些公司财务管理损失。为了在
这样的环境中保持企业竞争力，上述问题随着社会的发展在市场中逐渐变得重要起来，
那么正确评估公司的盈利能力就非常具有重要。它需要一定水平的财务分析能力，以
适当地评估公司的盈利能力。利用杜邦分析系统对于公司的财务评测来说是个不错的
选择。公司的成败与公司的财务管理水平密切相关，公司的财务风险水平可以反映在
财务数据分析研究结果中。重点评估杜邦的财务模式。同时，我们分析公司的财务状
况，制定相应的措施和发展战略。通过更加清晰地反映企业经营风险管理公司发展存
在的问题和财务信息管理的弊端，将改善和提高生产经营成本管理公司的经营管理风
格和盈利能力。
同时，我们相关资金实际周转要素以传统形式体现，并将更新换代后的杜邦分析
系统运用到企业实例中去，以验证和促进改进后的体系的实用性。依靠净收益资金比
率值、总资金回收比率、净营业现金流量、经营现金流量增长率和销售收入率 5个现
金流量指标，改造了传统的杜邦分析体系。基于 JA公司的财务管理数据和案例进行格
式，转换后将新的杜邦模型分析信息系统可以应用于 JA公司。全面分析 JA的财务状
况，了解其盈利能力、运营能力和偿付能力，确定 JA财务状况的主要原因。根据分析
结果，我们对公司的财务状况进行了评估，提出了各方面的改进建议，并确认优化完
成的杜邦分析系统各项优势。这使用户信息可以更全面，更好地了解自己公司的财务
管理状况。尽快用尽财务报表，找出公司业务中隐藏的缺陷，及时提出修正意见，可
为同类企业提供借鉴。
关键词：杜邦分析法，财务状况，财务管理
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山东建筑大学硕士学位论文
ABSTRACT
Profit is the basis and premise of a company's development, the driving force of its
production and operation activities, and an important way for a company to achieve its
financial objectives. However, in today's economic and social environment of market
development, market management mechanism means that the profits of all enterprise market
departments are fuzzy. All businesses have to bear certain risks and may suffer some losses
in the financial management of the company. In order to maintain the competitiveness of
enterprises in such an environment, if our company always hopes that social development
has become a major market segment, then it is very important to correctly evaluate the
profitability of the company. It needs a certain level of financial analysis ability to properly
evaluate the company's profitability. Using DuPont analysis system is a good choice for the
company's financial evaluation. The success or failure of a company is closely related to its
financial management level, and its financial risk level can be reflected in the results of
financial data analysis. Focus on the evaluation of DuPont's financial model. At the same
time, we analyze the company's financial situation and formulate corresponding measures
and development strategies. By more clearly reflecting the problems existing in the
development of enterprise risk management companies and the drawbacks of financial
information management, the management style and profitability of production and
operation cost management companies will be improved and improved.
At the same time, we use the updated DuPont analysis system to verify and promote the
practicability of the improved system. The traditional DuPont analysis system has been
transformed by five cash flow indicators: net income capital ratio, total capital recovery ratio,
net operating cash flow, operating cash flow growth rate and sales revenue rate. Based on JA
company's financial management data and case format, the new DuPont Model analysis
information system can be applied to JA company. Comprehensively analyze JA's financial
situation, understand its profitability, operation ability and solvency, and determine the main
reasons for JA's financial situation. According to the analysis results, we evaluated the
company's financial situation, put forward suggestions for improvement in all aspects, and
confirmed the advantages of the optimized DuPont analysis system. This enables users to
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