| 杜邦财务分析体系发展新论 |
| |
| 引用本文： | 刘正军,吴永兰. 杜邦财务分析体系发展新论[J]. 湘潭大学学报(哲学社会科学版), 2006, 30(4): 93-98 |
| |
| 作者姓名： | 刘正军 吴永兰 |
| |
| 作者单位： | 湖南工业大学,经济管理学院,湖南,株洲,412008 |
| |
| 摘 要： | 杜邦财务分析体系能系统、直观的反映企业的财务状况,但其自身存在一定的局限性,帕利普曾对杜邦分析体系进行了修正,但修正后的分析体系仍然不能全面分析和评价企业的成长绩效以及社会责任。而可持续发展和社会责任是企业绩效评估最基本的指标,在杜邦财务分析体系中应增加这个新发展方向。
|
| 关 键 词： | 杜邦财务分析体系 可持续发展 社会责任 |
| 文章编号： | 1001-5981(2006)04-0093-06 |
| 修稿时间： | 2005-12-12 |
New Explore on the Development of the Do Pont Financial Analysis System |
| |
| LIU Zheng-jun,WU Yong-lan. New Explore on the Development of the Do Pont Financial Analysis System[J]. Journal of Xiangtan University(Philosophy and Social Sciences), 2006, 30(4): 93-98 |
| |
| Authors: | LIU Zheng-jun WU Yong-lan |
| |
| Abstract: | In this paper we not only summarize contributions and deficiencies of the Do Pont Financial Analysis System, but also point out Palepu's amendments and some problems on the Do Pont Financial Analysis System. On the basis of the impacts of both sustainable development and social responsibility of modern enterprises, we put forward the new development direction of the Do Pont Financial Analysis System. |
| |
| Keywords: | the Do Pont Financial Analysis System sustainable development social responsibility of enterprise |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
