杜邦分析法在財務(wù)分析中的應(yīng)用

Underthesituationthatthemarketcompetitionhasbecomemoreandmorefierce,thefinancialmanagementhasplayingacoreroleintheenterprisegradually.Meanwhile,financialanalysishasbecomeanimportantapproachmenttoresearchtheenterprise-financialmanagementasitsdirect,objectivecharacteristics.Theeconomyisdeveloping,themethodoffinancialanalysisisalsoinprogress,atthesametime,theDupontanalysissystemwhichhasbecomemoreandmoreperfecthasbeenadoptedbymoreandmorefinancialanalysts,andhasdevelopedintoainfluentialcomprehensivefinancialanalysismethodinmanycountries.ThispaperusingDupontmodelasresearchenterprisefinancialmanagement,analysisenterpriseoperatingperformanceandfinancialstatusofthethinkingframework,withfinancialratiosofcomprehensivearethestrongest,themostrepresentative,canmanifestthestockholderwealthmaximizationgoalofshareholders'equityreturnrateasthecoreindex,accordingtotheDupontmodelfromprofitability,operationability,capitalstructurethreeaspectsestablishenterprisefinancialmanagementresearchanalysissystem,andtheinfluenceofthesethreepartsonefinancialprojectanalysis,accordingtotheabovedesign,fidelitytofinancialmanagementstatusandbusinessperformanceevaluationandanalysis,andpointsoutthatinthecostcontrol,assetsoperationoftheproblemandmakeSuggestions.Keywords:Dupontanalysis；Financialstatementanalysis；Shareholders'equityreturnrate目錄2008年2009年2010年貨幣資金746,054.435,722,368.1118,680,278.78應(yīng)收票據(jù)14,995,137.6523,167,732.8734,486,875.81應(yīng)收賬款4,673,110.495,514,736.447,725,458.92其他應(yīng)收款28,183,742.2028,451,815.5145,456,142.82存貨54,241,181.92115,092,069.9537,222,205.86流動資產(chǎn)合計：109,653,715.69178,048,722.88143,570,962.19長期股權(quán)投資25,566,008.0125,566,908.01固定資產(chǎn)73,444,722.6184,382,073.4076,963,796.25在建工程70,932.4035,017.00工程物資16,019,874.711,460,893.931,453,937.23其他非流動資產(chǎn)10,979,076.33非流動資產(chǎn)合計：100,683,647.73111,444,885.3489,396,809.81資產(chǎn)合計：310,337,363.42289,493,608.22232,967,772.00短期借款670,281.00670,281.0032,000,000.00應(yīng)付賬款35,639,058.6147,506,921.53-697,148.96應(yīng)付職工薪酬1,491,024.42應(yīng)繳稅費4,785,937.867,249,738.46400,791.31應(yīng)付股利128,000,000.00其他應(yīng)付款801,816.75994,628.641,379,036.49其他流動負(fù)債1,804,910.52流動負(fù)債合計：43,702,004.7456,421,469.63162,573,703.26長期借款11,135,258.0415,672,619.0615,572,619.06專項應(yīng)付款381,800.00430,000.00630,000.00非流動負(fù)債合計：11,517,058.0416,102,619.0616,202,619.06負(fù)債合計：55,219,062.7872,524,188.69178,776,322.32股本18,334,654.4918,000,000.0018,000,000.00資本公積8,454,422.0210,554,876.5110,750,076.51未分配利潤128,329,224.13188,414,543.0225,441,373.17股東權(quán)益合計：155,118,300.64216,969,419.5354,191,499.68負(fù)債及股東權(quán)益合計：310,337,363.42289,493,608.22232,967,772.002008年2009年2010年銷售收入238,714,546.11274,689,030.42236,528,023.29減：營業(yè)本錢158,520,546.11159,355,111.03158,171,711.53銷售費用21,229,096.0620,448,622.5217,923,928.84管理費用11,580,872.3313,035,984.0520,342,129.24財務(wù)費用2,760,874.884,190,623.111,531,322.45營業(yè)利潤44,622,828.6077,658,699.7138,558,931.23加：營業(yè)外收入2,346.002,070.004,630.00減：營業(yè)外