杜邦财务分析体系外文文献翻译最新译文Word格式文档下载.docx
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杜邦财务分析体系外文文献翻译最新译文Word格式文档下载.docx
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TheresearchonDuPontfinancialanalysissystemandprofitabilityoflistedcompanies
作者:
McGowanJ
期刊:
AccountingandFinanceResearch
页码:
52-63,第1卷,第2期,2016年
原文
Abstract
Inorderforthecompany'
slevelofprofitabilityforthecorrectassessmentoffinancialanalysis,havethecertainabilityisnecessary,amongthem,moreapplicabletolistingCorporationtoevaluatetheprofitabilityofDuPontfinancialanalysissystem.Financialanalysisisnotonlythehistoricalsituationandthepresentsituationanalysisofthecompanyalsocanrelyontheanalysisofthehistoricalsituationandthepresentsituationcarriesontheforecasttothecompany'
sfutureprofitability,soastobeabletocorrectlyassessthecompany'
slevelofprofitability.Thesuccessandfailureofacompanyhavegreatrelationshipwiththecompany'
sfinanciallevel,whilethecompany'
sfinanciallevelcanbereflectedbytheresultsofthefinancialanalysis.
KeyWords:
DuPontfinancialanalysisSystem;
Profitability;
ROE
1Introduction
Nowthetrendofglobalizationisunstoppable,andthismakesthecompetitionbetweenenterprisesistorn,italsoincreasedthefinancialcrisisandthedegreeofoperatingrisk.Financialstatementsreflecttheenterprise'
sfinancialpositionandoperatingresultsofaform,itisprovidedbytheaccountingentity.Enterprisepersonnelthroughfinancialstatementsreflecttherealsituation,usefinancialmethodsforseriousanalysis,accuratecalculation,gradualdecompositionandin-depthresearch,sothatyoucanknowthecomprehensiveabilityoftheenterprise,canknowhowcompaniescanaffordtopaytheamountofhowmuchpowertokeepnormaloperationofenterprisesandprofit.Enterpriseyieldstrengthisitsprofitability,andprofitabilityistherealreflectionofenterpriseoperatingperformancegoodorbad.Theprofitabilityoftherelationshipbetweentheenterprisemanagers,creditorsandtheinterestsoftheshareholders,sotheirattentiontoprofitisveryhigh,theyalwayspaidcloseattentiontothetrendoftheeconomy,andinatimelymannertomakeaccurateanalysisandforecastthefuturesituation.So,theenterprisemanagement'
smaingoalistoimprovetheprofitabilityofenterprises.Becauseenterprise'
sbusinessperformanceisdependontheprofitabilityofthecompanyrelatedindicatorsreflectthereal,thebusinessoperatorsthroughtheanalysisofprofitability,cantimelytocorrectsomeproblemsintheoperationandmanagementandmakereasonableplan.Weanalyzethefinancialstatementstherearesomanyways,comparisonanalysis,themainfinancialratiomethod,trendanalysisandfactoranalysismethod.Buttheeffectofthesemethodsislimited,soitcan'
ttoenterprise'
sfinancialpositionandoperatingresultsfullyreflected,canonlyreflectoneaspect.So,youneedacomprehensivefinancialindicatorsonthefinancialconditionofenterprisesareanintegralpartofthereport,atthesametimealsomustcombinevariousrelatedindicators,andthenusingacertainmethodtoenterprise'
sfinancialpositionandoperatingresultstoconductacomprehensivein-depthresearch,andthespecificmethodiscomprehensiveanalysismethod.
2Literaturereview
In1919,theUnitedStatesDuPont,PierreDuPont(PierreDuPont)andDonaldsonBrown(DonaldsonBrown)setouttheDuPontfinancialanalysisSystem(DuPontSystem),theSystemisbasedonnetassetsyieldindex,inpartbypartofdecomposition,finallytorealizetheorganiccombinationoffinancialanalysisindicators.ReturnonequityindexisthecoreofDuPontfinancialanalysissystem,salesnetprofitmultipliedbythetotalassetsturnoverandtherightsandinterestsistheresultofthereturnonequity,withfromtoptobottomofkeyindexdecomposition,thecompany'
sprofitability,operationability,debtpaymentsandotherfinancialassociationbetweenmoreclearly,itiswidelyusedintheactualassessment,butactuallyveryfewforeignscholarsstudiedit,letalonetoimproveitsmethods,toperfectitstheoryandpracticeandresearchonit,itisahandful.Palmer'
sofficeatHarvardUniversityintheUnitedStates,andintheanalysisandevaluationforenterprises"
putsforwardthesustainablegrowthrate,anduseitasadeformationofDuPontfinancialanalysissystemandcomplementary,buildthe"
palmer'
sfinancialanalysissystem"
.Thisprocessislayersofdecompositionprocessoffinancialindicators,thisanalysismethodisactuallyonemoreconsiderationfordividendpaymentrate,butthereisnobigeffect.AlexKaneisaprofessorattheuniversityofCalifornia,bodeisaprofessorattheuniversityofBoston,theyjointlyatBostoncollegeAlanj.Marcus(Alanj.Marcus)(2003),aprofessorattheessenceoftheinvestmentofthebooksserio
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