企业杜邦分析法毕业论文

1. 关于杜邦分析法的毕业论文外文翻译(600分求毕业论文中的外文翻译,要有外文原文和译文)

2. 杜邦分析法毕业论文参考文献(急求论文杜邦分析法在企业财务分析中的应用的文献综述)

关于杜邦分析法的毕业论文外文翻译(600分求毕业论文中的外文翻译,要有外文原文和译文)

1.600分求毕业论文中的外文翻译,要有外文原文和译文

Shallow view college students（浅析大学生消费观） In the current consumption market, as a special group is receiving more and more attention. Cell phones, Internet, sports, tourism, av equipment are students of consumption. Their younger age, different from other social consumer groups of consumer psychology and behavior. On one hand has strong consumption demand, on the other hand, has obtained the financial independence. Consumer spending power of advanced concepts, the lag and has great influence on them. With this curious, we investigated the students listened, currently the teachers.Results showed that the following reasons for college students have a profound influence on the view.First, family environment for students of consumption "congenital". Family is the basic factors restricting their consumption. Most students from rural areas currently. Rural students would not spend a lot of money to buy a bar of chocolate, biscuit, candy and snacks. A classmate of institute of grammar, told reporters he every month in the consumption of food and supplies, and a small part of life. However, the students from the developed city, in the free allowance is master circumstance, even the remaining money to spend on hair, clothing, accessories, and other items. MP3 Second, the consumption of college campus environment. According to the understanding of the ", just past 11 golden weeks, "some travel agency" lovers swims "travel group, a lot of students. Some boys to girls, the pursuit of cosmetics, snacks, flowers as "sociology". In the investigation and discussion, we found that the students love more than 100 - month about spending at least 200 yuan, also has 50 yuan, the highest reach 500 yuan. One of the students of agronomy humorously tells a reporter, dating from the average expenses for the situation had been broken and three kinds, namely, man should take all NanNvFang share and the initiative of all, girls love spending even more than the situation.Internet addiction among is one where money. Some students spend all day in the net cafe, wasting their time and energy, and parents hard-earned money.Third, social environment influence on college students' view. In the interview process, a eppo school students told reporters: "some students fashion and famous, too." compare existing In the seminar, some students, in order to have a phone or a paragraph on the most popular, some classmates to economize, even sacrifice other necessary expenses. Some male classmate to buy a pair of shoes, the female classmate brand in order to buy a set of famous cosmetic or a brand-name clothes at hand to his family, money or borrow money from their classmates, these reflects some students don't know into, and driven them form the vanity of endless themselves. In addition, the male classmate hair, earrings, female students, also make positive modelling teachers and parents worried.College students are the pillars of the construction of the future society, its consumption ideas and directly affected the life character and the influence of the motherland, indirect jiangshan justice. Good training and strengthening consumer habits will get to the school, good shape, and formed the role of school student wind virtuous circle. Therefore, the schools should set students' good consumption psychology and behavior of the cultivation of campus culture construction as an important component. Facing the current as of inviting advertising the snowflake fly to the university campus, teachers and parents have necessary guidance from the side with the correct method, students correct view firmly. College students from his actual consumption of the economic situation, develop simple life style, develop good consumption habits and consumption mentality. 在当前的消费市场中，大学生作为一个特殊的消费群体正受到越来越多的关注。

手机、旅游、上网、运动、影音器材都是大学生的消费热点。他们年龄较轻，有着不同于社会其他消费群体的消费心理和行为。

一方面有着旺盛的消费需求，另一方面，尚未获得经济上的独立。消费观念的超前和消费实力的滞后，都对他们有很大影响。

带着这样的好奇，我们调查了农大的同学，听取了老师们的意见。调查结果显示，下面几种原因对大学生的消费观有着深刻的影响。

第一，家庭环境对大学生的消费观产生“先天性”的影响。家庭条件是大学生消费的根本制约因素。

农大学生大部分来自于农村。农村来的学生不愿花费很多钱去买巧克力、饼干、糖果之类的零食。

文法学院的一位同学告诉记者，他每个月的消费大部分用在伙食及学习用品上，还有一小部分是生活用品。但是，来自发达城市的学生，。

2.毕业论文英语翻译原文内容关于：主成分分析（principal component

你的邮箱发不进去，请换一个，这里发部分供你参考Principal component analysisPrincipal component analysis (PCA) is a mathematical procedure that uses an orthogonal transformation to convert a set of observations of possibly correlated variables into a set of values of uncorrelated variables called principal components. The number of principal components is less than or equal to the number of original variables. This transformation is defined in such a way that the first principal component has as high a variance as possible (that is, accounts for as much of the variability in the data as possible), and each succeeding component in turn has the highest variance possible under the constraint that it be orthogonal to (uncorrelated with) the preceding components. Principal components are guaranteed to be independent only if the data set is jointly normally distributed. PCA is sensitive to the relative scaling of the original variables. Depending on the field of application, it is also named the discrete Karhunen–Loève transform (KLT), the Hotelling transform or proper orthogonal decomposition (POD).PCA was invented in 1901 by Karl Pearson.[1] Now it is mostly used as a tool in exploratory data analysis and for making predictive models. PCA can be done by eigenvalue decomposition of a data covariance matrix or singular value decomposition of a data matrix, usually after mean centering the data for each attribute. The results of a PCA are usually discussed in terms of component scores (the transformed variable values corresponding to a particular case in the data) and loadings (the weight by which each standarized original variable should be multiplied to get the component score) (Shaw, 2003).PCA is the simplest of the true eigenvector-based multivariate analyses. Often, its operation can be thought of as revealing the internal structure of the data in a way which best explains the variance in the data. If a multivariate dataset is visualised as a set of coordinates in a high-dimensional data space (1 axis per variable), PCA can supply the user with a lower-dimensional picture, a "shadow" of this object when viewed from its (in some sense) most informative viewpoint. This is done by using only the first few principal components so that the dimensionality of the transformed data is reduced.PCA is closely related to factor analysis; indeed, some statistical packages (such as Stata) deliberately conflate the two techniques. True factor analysis makes different assumptions about the underlying structure and solves eigenvectors of a slightly different matrix.。

3.求关于财务分析的英文文章加翻译（翻译成中文2000字左右）

First, the privately operated enterprise the question and the reasonanalysis which exists in the financial control As everybody knows, business management including productionmanagement, marketing management and financial control and so on manyaspects, but the financial control is the enterprise entire managementsystem core, enterprise's financial control goal is a goal which theenterprise pursues. Obviously, only has take the financial control asthe center, the coordination operates management system each aspect,can effectively strengthen the business management, the promotionenterprise develops.Said from the nation that, the privately operated enterprise quantitymultitudinous, distributed is widespread, the differently, in addition receives the macroscopiceconomic environment and the system influence, the privately operatedenterprise was strengthening the financial control aspect to meet thecertain resistance, for example: The policy "the discrimination"causes the privately operated enterprise and the major industry cannotthe fair competition, the local authority, the profession controlsection's intervention, causes the privately operated enterprise thefinancial control goal short-term, again is main is the privatelyoperated enterprise financial control owner's influence oversized andso on some subjective factors existences, causes the financial controlthe importance to neglect. Therefore, in its financial control existsquestion also many and varied, I believed, at present the universalexistence question and the reason mainly have: . (1) financing difficulty, the revolving fund is insufficient, causeslake of the financial control Cheng Duanyuan. At present, the our country privately operated enterprise initiallyestablished has been independent, the channel many Yuan financingsystem, but, financed difficultly, to guarantee difficultly, still wasthe most prominent question which the restriction privately operatedenterprise developed, the main question was: First, is in debtexcessively many, financing cost high, risk big, creates the privatelyoperated enterprise credit rank low, helps the letter relatively to beworse. Second, the majority privately operated enterprise right andwrong major industry, some banks the traditional ideas and theadministrative intervention influence, insufficiently are warm-heartedto its loan. Third, the facilitating agency is not perfect, lacksspecially the financial facilitating agency and the loan guaranteeorganization which serves for the privately operated enterprise loan. Analyzes its main reason to display in two aspects: One is the financeindustry is insufficient to the privately operated enterprise's creditaid. Our country finance system from establishes to the serviceproject, mostly is take the big enterprise as the service object, theprivately operated enterprise's credit service is often neglected.Because the loan is difficult, in the production management processneeds the fund to be insufficient, enormously has restricted theprivately operated enterprise's development. Some privately operatedenterprises, although exists temporarily difficultly, but the bankonce supports can bring back to life; Two is the privately operatedenterprise's financing channel is unitary, adapts the market demandchange with difficulty. As a result of some privately operatedenterprises, in both cannot obtain the bank the loan support, and doesnot have self- financing or to the social public financing ability,imperceptibly, strengthened the enterprise financial control also tobecome an empty talk, the financial control has also become mediateslake of the source. (2) financial control is weak, lacks the scientific nature, causes thefinancial control to take a step difficultly. The majority of privately operated enterprises have the financialcontrol link to be weak, moreover to strengthens the financial controlaspect insufficiently to take, has not understood the financialcontrol from the true significance in enterprise's status. The mainquestion includes: One is the fund management is lax, financialcontrol weak, creates the fund to leave unused or to be insufficient.Two is the receivable account funds turnover is slow, causes the fundrecycling difficulty. Three, the inventory control is weak, createsthe fund delay. Four is re- Qian Qingwu, the property drainsseriously. Analyzes its reason mainly is: One is some privately operatedenterprises thought cash more the better, causes the massive cashesnot to participate in the turnover, some are the fund lacks the planarrangement, excessive purchase real estate, but causes the enterpriseto be unable to deal with the management urgently 。

4.急求论文“杜邦分析法在企业财务分析中的应用”的文献综述

杜邦财务比率分析法在工业企业统计分析中的应用 2004-04-19 在目前的状况下，企业的经营状况普遍通过企业的财务报表反映出来。

因此，对企业财务统计报表的分析和研究，就显得更为重要了。现结合企业的实际情况，从净资产的收益率（反映企业经济效益好坏与经营能力高低的指标）这个财务指标入手，将“杜邦财务比率分析法”应用于统计分析，从企业的生产、销售的各个环节，对企业的经营状况进行综合分析。

一、“六要素比率分析法”杜邦财务比率分析法是美国杜邦公司财务管理人员在实践中摸索和建立起来的对净资产收益率进行要素分析的方法。它将净资产收益率分解为多个不同的财务比率，这些财务比率反映企业经营业绩的各个不同方面，同时它们之间又有一个分子分母相互交叉、约除的关系。

这样，通过对每个财务比率跨年度变化的比较，就可以找出影响净资产收益率变化（上升或下降）的业绩要素，为公司管理部门改善经营业绩，提高未来的净资产收益率提出方向。杜邦分析法在西方被广泛地应用在企业的财务分析中。

我国的财务制度下的报表结构与欧美的制度有所不同，因此无法直接用杜邦分析法来分析我国工业企业的业绩。而需要对原有公式进行相应的调整。

在“五要素杜邦分析法”当中增加“管理成本”这个财务要素，就可演变成为另外一种适合我国情况的“六要素工业企业财务比率分析法”。“六要素工业企业杜邦财务比率分析法”如下：六要素工业企业杜邦财务比率分析法对应要素→[税务负担]〔财务成本〕[管理成本]〔主营业务利润率〕〔总资产周转率〕〔债务倍数〕其中：净利润是指税后利润，等于财务统计报表中的利润总额减去应缴所得税。

税前利润=财务统计报表中的利润总额+产品销售税金及附加+本年应缴增值税，它不仅可以反映企业的获利能力，而且可以反映企业对国家的贡献程度。我国工业企业财务报表中直接给出的销售收入是主营业务收入，由于主营业务变动反映的是企业的核心竞争水平的变化，因比杜邦公式原来的用总销售额进行分析更为准确、合理。

在国外尤其是美国的会计制度中，利息支出是营业利润之后的一个单项成本，列于税前利润之前。而在我国的报表制度中，营业利润（营业利润=产品销售利润+其他业务利润-管理费用-财务费用）中已经减除了财务费用，在营业利润和利润总额（即税前利润）之间的差项是投资收益以及营业外收入与支出，通常这几项净额不大。

为简便起见，企业的利息成本前的利润可用营业利润加上财务费用表示，而财务成本之后、征税之前的利润则用利润总额代替。用营业利润加财务费用除以利润总额可以反映出企业支付利息成本前后的利润变化情况，考察财务成本对总利润水平的影响。

由于我国工业企业的财务报表突出主营业务，因此可将其调整为主营业务利润除以主营业务收入，可反映企业经营的间接成本（管理费用和销售费用以及其它业务利润）的情况，有利于考察企业固定成本管理的效益。对六要素的分析：1、税务负担=净利润/利税税务负担越轻，企业将有更多的发展资金，企业用于自身的基础设施建设、生产设备的改造、技术创新等的投入就会更大，企业的发展后劲就更足。

2、财务成本=利税/（营业利润+财务费用）财务费用越小，说明财务成本对企业的总利润的影响水平不大，企业融资业务趋于合理；财务费用值越大，在利税值不变的情况下，财务成本要素值越小，这表明企业从取得营业利润到税后利润的中间环节，财务成本的增长消耗了企业利润的取得。3、管理成本=（营业利润+财务费用）/产品销售利润管理成本是一个正指标。

由于影响管理成本要素的管理费用指标值在公式当中的分母中，管理成本要素值越大说明企业管理费用的消耗降低，企业管理结构合理（忽略其他业务利润的影响）。如果管理费用猛增，在营业利润没有变化的情况下，管理成本要素值就变小，说明企业管理效率低下，管理机构有待调整.管理需要科学化。

4、主营业务利润率=产品销售利润/产品销售收入主营业务利润率是一个正指标。由于产品销售费用和销售成本都包含在分母项——产品销售收入中，在产品销售利润不变的情况下，主营业务利润率要素值越小，表明企业在销售过程中的投入没有得到相应的回报。

相反，主营业务利润率要素值越大，说明企业在产品销售费用和销售成本的问题上了采取了有效的措施，销售环节的管理水平有了很大的提高。5、总资产周转率=产品销售收入/资产总计它反映了企业流动资产的运转状况。

总资产周转率要素值越大，表明企业总资产的周转速度越快。资产流转质量良好；反之，说明企业运营资金比率过小，资金运作困难。

6、债务倍数=资产总计/所有者权益债务倍数是一个负指标。对会计恒等式资产=负债+所有者权益加以变化可以得出：债务倍数=1+负债/所有者权益。

债务倍数要素值越大，说明企业的负债过大，企业负有较大的偿债风险；反之，说明企业的经营风险偏小，企业对债权人提供的资金的驾驭能力就越强。这种六要素的分析方法的主要优点在于：公式中的各个指标数值全部来自于工业企业的财务状况年报表，应用性比较强。

而且。

5.求一篇关于复合材料的英文文献

Composite Materials (Composite materials), is based on a matrix material (Matrix), a material for the reinforcement (reinforcement) material combination. Performance on a variety of materials in each other, creating synergies, so that the integrated performance of composite materials than the original composition of material to meet a variety of different requirements. Matrix material is divided into two major categories of metal and non-metallic. Commonly used in metal matrix aluminum, magnesium, copper, titanium and its alloys. Mainly non-metallic matrix of synthetic resin, rubber, ceramics, graphite, carbon and so on. Main reinforcement glass fiber, carbon fiber, boron fiber, aramid fiber, silicon carbide fibers, asbestos fibers, whiskers, wires and other fine-grained and hard. The use of composite materials can be traced back to ancient history. From ancient times to enhance the use of straw and clay for centuries has been the use of reinforced concrete formed by the two types of composite materials. The 20th century, 40's, due to the needs of the aviation industry, the development of glass fiber reinforced plastic (commonly known as glass fiber reinforced plastic), a composite material from the name. After the 50's, have developed a carbon fiber, graphite fibers and boron fibers high strength and high modulus fibers. 70's a aramid fiber and silicon carbide fiber. These high-strength, high modulus fibers with synthetic resin, carbon, graphite, ceramic, rubber and other non-metallic substrate or aluminum, magnesium, titanium and other metal matrix composites, which constitute the composite material features. [Edit this paragraph] Classification Is a mixture of composite materials. Composite materials into their component metals and metal composites, non-metallic composite materials and metals, non-metallic and non-metallic composite materials. According to their structural characteristics are divided into： ① fiber composite materials. Body will be placed in a variety of fiber-reinforced matrix--《复合材料学报》2004年05期。

关于杜邦分析法的毕业论文外文翻译

杜邦分析法毕业论文参考文献(急求论文杜邦分析法在企业财务分析中的应用的文献综述)

1.急求论文“杜邦分析法在企业财务分析中的应用”的文献综述

杜邦财务比率分析法在工业企业统计分析中的应用 2004-04-19 在目前的状况下，企业的经营状况普遍通过企业的财务报表反映出来。

我国的财务制度下的报表结构与欧美的制度有所不同，因此无法直接用杜邦分析法来分析我国工业企业的业绩。而需要对原有公式进行相应的调整。

总资产周转率要素值越大，表明企业总资产的周转速度越快。资产流转质量良好；反之，说明企业运营资金比率过小，资金运作困难。

6、债务倍数=资产总计/所有者权益债务倍数是一个负指标。对会计恒等式资产=负债+所有者权益加以变化可以得出：债务倍数=1+负债/所有者权益。

而且。

2.杜邦分析法的研究意义、我的论文题目是杜邦分析法的改进和在企业中

1、首先杜邦法分析的是过去对股东的回报率，反映不出企业的真正实力；

2、其次是本金的大小，资本金100万，回报率10倍才1000万，本金10亿，回报率10%也有1个亿，能说10%的回报比不上1000%的回报？

3、从配比的原则看，企业的研发费用和广告费用发生在当期，收益却在未来，应剔除分析；

4、三个比率最重要的是第一个，销售净利率，必须为正数，负数的话，一切皆休，没有继续分析下去的必要了。销售额和净利率有相互制约关系，让利客户，自然销售额会大，好理解。进一步分解，如何销售额最大，要分析公司的定价策略，所谓“定价定生死”，这是分母。分子利润率，重点分析成本低减系统。当然，定了价了，自然要控制目标成本，能否控制得下来，考验管理功力，所以，核心还是定价。最理想的是销售额最大，费用最小，这个指标值就大；

5、资产周转率。前面说了，销售额必须尽可能的大，这是一；其二必须有利润，而且利润率要尽可能大；那接下来就是资产的规模了。两部分：流资和固资。虽然固资是魔鬼，但规模也并非越小越好，否则就是皮包公司了，这里需要一个平衡点，不影响接单能力的平衡点，所以，二手设备是最佳选择。流资的重点在库存和应收款，这个最体现管理功力了，可惜很多经营层忽略了这一块。现金越多越好，大不了分红、放贷、投资、烧了取暖都可以。所以这个指标并不是单纯的越大越好，但一定有一个当前模式下的最佳点，但情况永远是在变动的，所以，比较可以接受的是最佳点+为未来增加收入的投资比较合理。

6、负债比率。这个指标体现风险承受能力。激进的，愿意承受高风险带来的高收益。保守的，以50%为高压线。最合适的做法，投票决定是50%、60%还是70%上限。

以上，只是个人的粗浅理解，希望对你略有帮助。

3.研究杜邦分析法的在企业财务分析中的应用,可以参考哪些书籍

也不知道有没有用，会计培训行家理臣教育就给你转过来了你看下吧：

[1]辛金国：我国上市公司财务分析策略研究，商业时代，2004/12

[2]注册会计师协会：财务成本管理，中国财政经济出版社，2007

[3]张新民、钱爱民：财务报表分析精要，科学出版社，2006

[4]鞠萍：杜邦分析法在财务管理中的应用，山西财税，2006/02

[5]杨宗昌、赵红：浅议杜邦财务分析体系的改进.云南财贸学院学报，2003/04

[6]王宁：杜邦财务分析应用与探讨.山东理工大学学报，2002/12

[7]胡文献：杜邦财务分析体系的改进.财会研究，2003/12

[8]Krishna Palepu and Paul Healy,Business Analysis and Valuation, Company.2007

[9]梁伟祥.杜邦财务体系的无因素分析.财会研究，2006/05

[10]中国注册会计师协会：会计，经济科学出版社，2009

[11]孙凯敏：杜邦分析体系的缺陷及改进，新财经，2011/04

[12]张军：杜邦分析法：缺陷、改进、展望，内蒙古财经学院学报，2010/01

[13]孙福明：企业理财学，清华大学出版社，2008

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[16] Krishna Palepu:Winning in Emerging Markets,Harvard Business School Publishing Company,2010

4.急求财务报表的文献综述

原发布者：孟姣016

本科毕业设计（论文）文献综述题目双汇企业财务报表分析研究姓名宋孟姣专业2010级财务管理本科1班学号201040016指导教师董玥玥郑州科技学院工商管理学院二〇一四年三月文献综述1.财务报表分析的概念纽约大学LeopoldA.Bernstein(2012)把财务报表分析定义为：对企业的财务状况和成果进行的分析，通常包括对企业投资收益、盈利能力、短期支付能力、长期偿债能力、企业价值等进行分析与评价，从而得出对企业财务状况及成果的评价[1]。美国学者GeraldL.White(1998)认为：对财务报表的分析，旨在对企业的资产负债表、利润表和现金流量表进行分析[2]。国内学者如杜胜利、谢志华等（2008）把其定义为：财务报表分析是财务分析人员根据企业财务报告信息及相关经济信息分析企业经济活动，其目的是反映企业财务状况和经营成果、预测未来可能的业绩，以帮助信息使用人员改善经营决策[3]。从以上的定义可以看出，LeopoldA.Bernstein把财务报表分析看做一个成果分析，通过各项财务指标来评价企业的财务状况；杜胜利、谢志华等主要把财务报表分析定为一个判定流程，评定企业过去和现在的财务状况和经验成果，对企业未来的经营成果和业绩做出预测。虽然说国内外学者对财务报表分析的定义不同，但可以看出其共同点都认为财务报表分析是一种技术手段，是以财务报表和企业的

5.杜邦分析体系的研究现状

（一）国外的研究

在实务中，杜邦财务分析体系运用较广泛，但国外学者在理论上对其进行深入探讨研究的并不多，对其进行改进、完善的理论和实证研究则更少。可持续增长率的概念首先由哈佛大学教授Palepu(2001)于《企业分析与评价》一书中提出。Palepu将可持续增长率作为杜邦财务分析体系的核心指标，并对这一指标进行层层分解，从而对原有体系进行了变形和补充，构建了Palepu财务分析体系。但这种财务分析方法仍然局限于传统杜邦财务分析体系，仅考虑了“股利支付率”这一因素，并未取得实质性突破。

另外，美国加州大学Alex Kane教授，波士顿大学Zvi Bodie教授和Alan J.Marcus教授（2003）在《投资学精要》一书中提出了杜邦财务分析体系的“五因素“分析，书中认为传统的杜邦财务分析体系中的销售净利率指标应进一步细分为利息负担率、税收负担率和销售报酬率三个指标连乘的形式。杠杆作用的重要地位在整个评价体系得以强调。

以上对杜邦体系的进一步研究都在一定程度上弥补了传统的杜邦财务分析体系的缺陷，但仍远远未到达完善。因为其分析内容都局限于资产负债表和利润表，并未涉及现金流量表，也未考虑考虑到上市公司的特殊属性。

近年来，随着经济与环境的发展变化和人们对企业目标认识的进一步升华，许多人对杜邦分析法进行了变形，补充，使其不断完善与发展，最著名的是美国哈佛大学的教授帕利普在其所著的《企业分析与评价》中，对杜邦分析体系进行了改善，使该体系得到了进一步的发展。

（二）国内的研究

我国并没有完善的杜邦分析体系，只是在1995年财政部发布了一系列的财务评价指标来评价企业财务状况，主要有销售利润率、总资产报酬率、资本收益率、资本保值增值率、资产负债率、流动比率、应收账款周转率、社会贡献率和社会积累率等，但都是孤立的，并没有形成一种体系。因此主要是引进借鉴国外的杜邦分析体系。近年来，甘肃政法学院的邓家姝教授在其所著的《杜邦财务分析体系的不足及改进》中，根据我国的不同国情，对杜邦财务分析体系进行了改进，以便更好的为我国的上市公司服务。

国内学者对杜邦财务分析方法的研究成果并不在多数，此类论文一般都是先分析其局限性，提出改进的措施。

余宏奇（1999）针对上市公司最早提出以每股收益为核心指标对杜邦财务分析体系加以改造和运用[i]，并在此基础上引入了现金流量指标，从而使改造后的体系能够提供更加准确、有效的财务信息以更好的服务于上市公司的综合财务评价。孙凤、李静（2007）、王桢、李明伟（2009）也都以每股收益为核心指标，引入每股净资产及现金流量指标，对杜邦财务分析体系在上市公司运用的改进问题进行了初步探讨。

乔建平（2009）在《论财务体系的改进》中，提出了以每股收益为核心的改进的综合财务分析法。新的综合财务分析体系引入了“经济利润”的原理，按照企业活动的不同类型把资产负债表和利润表进行了调整，把资产分为经营资产和金融资产，把负债分为经营负债和金融负债，以及经营活动损益和金融活动损益等，突出经营活动对企业业绩的重大影响。

何秋璐（2009）在《我国上市公司杜邦财务分析理论研究》中尝试以每股收益作为核心指标，并通过每股收益与每股净资产及净资产收益率之间的等式关系进一步构建财务分析体系[ii]，在净资产收益率下保留原有体系结构而在每股净资产下则融入了现金流量的指标，从而在体系中纳入了资产负债表、利润表、现金流量表的数据。

杜邦分析法毕业论文参考文献