摘要
针对传统杜邦体系不能有效地评价电信行业财务状况的缺陷,引入经济增加值(EVA),提出以每股经济增加值作为核心指标,以此构建新的杜邦分析体系,并进行了实例研究。在新的杜邦体系中,增加了对电信行业财务状况现金流量的分析,同时引入资产增值和可持续发展的概念以适应现代经济快速发展的需要,从而更加适合电信行业进行财务状况分析。
To overcome the traditional dupont system defect in evaluating the financial situation of the telecommunication company,EVA is presented,and core index of EVA per share to form a new dupont system is raised,a case study is conducted.In the new dupont system,analysis of cash flow is added;meanwhile concepts of appreciation in assets accretion and sustainable development are applied to meet the needs of rapid economic development.Thus it will more appropriate for telecommunications company to analyze the financial situation.
出处
《西安邮电学院学报》
2012年第1期109-113,117,共6页
Journal of Xi'an Institute of Posts and Telecommunications
