I杜邦分析法在上市公司财务分析中的应用——以中国国旅为例摘 要在人民需求、国家经济刺激和消费金融政策的影响下，中国的文化旅游业预示着社会发展的黄金时期来了。因此，对于上市旅游公司运用杜邦分析法来进行财务分析具有十分重要的现实意义。杜邦分析法可用于评估公司的盈利能力，净资产收益率水平以及公司的管理绩效。其优势在于通过一个完整，全面和清晰的分析系统，更能直观地反映公司的财务状况。 中国国旅拥有长期的经营时间和丰富的经验为本文研究提供了丰富的信息，从而使其财务信息和经营状况具有重要的研究价值。因此本文选取中国国旅作为案例，结合该公司的实际对杜邦分析法的应用进行了以下研究，首先选取杜邦分析法中相关指标对该公司 2016-2018 年的财务报表数据进行分析，然后在此基础上总结中国国旅在财务状况方面存在的问题，最后针对具体问题提出相应的建议。关键词：杜邦分析法；中国国旅；财务分析IIApplication of DuPont Analysis in Financial Analysis of Listed CompaniesAbstractUnder the influence of people's needs, national economic stimulus and consumer financial policies, China's cultural tourism industry heralds the golden age of social development. Therefore, it is of great practical significance for listed tourism companies to use DuPont analysis to conduct financial analysis. DuPont analysis can be used to evaluate a company's profitability, ROE level, and management performance. Its advantage lies in that it can more intuitively reflect the company's financial situation through a complete, comprehensive and clear analysis system.China International Travel Service has long-term operating time and rich experience, which provides a wealth of information for the study of this article, so that its financial information and operating conditions have important research value. Therefore, this article selects China National Travel Service as a case, combined with the company's actual application of the DuPont analysis method to conduct the following research...
