浅谈杜邦财务分析体系在企业盈利质量分析中的运用

长期以来,企业财务会计报告的信息使用者,在分析企业盈利能力时,常常过多关注建立在权责发生制基础上的净利润、每股收益等反映盈利水平的指标,而忽略了建立在收付实现制基础上的经营活动现金净流量、每股营业现金净流量等反映盈利质量的指标。本文运用杜邦财务分析体系的原理对原分析指标进行替换,得出针对企业盈利质量分析的杜邦财务分析法。

Thinking on Proving Dubang Accounting Analysis System

For long time, the information users of financial accounting report, when analyzing enterprises' capacity to make profit, pay more attention to the quota reflecting the level of profits on cash basis, such as net profit, the income of per share but neglect the quality of profit on accrual basis, including the cash flow of transaction, the net cash flow of per share. The essay displaces the former quota by employing Dubang system and further summary the accounting method aiming at the quality analysis of enterprises.