摘要
文章以珠海格力电器为例,运用杜邦分析体系对格力电器的财务报表进行分析,将净资产收益率利用各指标的关系经过层层分解,分解成销售净利率、总资产周转率和权益乘数三个指标的乘积,分别反映了格力电器的盈利能力、营运能力和偿债能力,运用连环替代法分析这些指标近几年变动的原因,进而对格力电器的发展提出建设性建议。
This paper used the DuPont analysis system to analyze the financial statements of GREE. The re-turn on net assets using the relationship between the indicators through layers of decomposition, broken down in-to sales net profit margin, total asset turnover and equity multiplier three indicators, reflects the GREE鸳 s prof-itability ,operational capacity and solvency. Then use the serial replacement method to analyze the reasons for the changes in these indicators in recent yea rs, and then put forward the constructive proposal of the develop-ment of GREE.
出处
《科技创业月刊》
2017年第6期108-110,共3页
Journal of Entrepreneurship in Science & Technology
关键词
杜邦分析
格力电器
净资产收益率
DuPont analysis
GREE corporation
return on net assets
