本科毕业设计论文题目基于现金流的杜邦模型在上市公司财务评价中的应用系别管理系专业会计学班级会计804班学号08020327学生姓名指导老师朱金凤2012年6月摘要杜邦财务分析由美国杜邦公司首创,是一种分解财务比率的综合分析方法。它从评价企业的净资产收益率指标出发,利用各主要财务比率指标间的内在有机联系,将指标层层分解,对企业财务状况和经营成果进行综合分析和评价形成一个完整的指标体系,揭示指标变动的原因和趋势,满足经营者通过财务分析进行绩效评价的需要,在经营目标发生变动时能及时查明原因并加以修正,为企业经营和投资决策指明方向。基于现金流量的杜邦分析体系是在传统的杜邦分析体系中引入反映现金流量的指标,对其进行补充和完善,以使杜邦分析体系更加全面地揭示企业的获利力与偿债能力。本文将杜邦分析体系中的核心指标由反映获利能力的权益净利率为反映获取现金能力的权益现金率,权益现金率是指企业经营活动现金净流量与有者权益总额的比值杜邦财务分析体系它能够评价公司财务中的不足,找出影响公司财务的指标,并提出相应的改进办法。但同时也存在着缺陷,改进的杜邦分析系统将上市公司的财务指标融合到杜邦分析体系中,从而更全面的公司的经营情况、偿债能力及发展能力和经营风险等等。本文拟提出弥补上述缺陷的改进思路,以提高该体系的适用性并结合现金流量分析,提出了基于现金流量的杜邦分析体系,以使分析结果更全面、更有参考价值。关键词:现金流,杜邦分析法,上市公司,财务评价ABSTRACTThedopontfinancialanalysisbytheAmericandupontinitiative,isakindofdecompositionoffinancialratioscomprehensiveanalysismethod.Itfromthenetassetsofenterprisesevaluationindexyields,basedonthemainfinancialratiosbetweentheinternalorganicconnectionindex,theindexlayeruponlayerdecomposition,totheenterprise'sfinancialpositionandoperatingresultsforcomprehensiveanalysisandevaluationformacompleteindexsystem,revealsthereasonforchangesandtrendsindex,meetoperatorsthroughthefinancialanalysisoftheperformanceevaluationofneed,inthemanagementgoalisachangeintimeinreasonandfindoutrevision,forbusinessandinvestmentdecisiondirection.Basedonthecashflowofthesystemisanalyzedintraditionaldupontdupontanalysissystemintroducedinreflectcashflowoftheindex,complementitandperfect,inordertomakedupontanalysissystemmorecomprehensiverevealstheprofitforceandsolvency.Thispaperanalyzedtheindexsystemofthecoredupontbyreflectprofitabilityoftherightsofthenetinterestratestoreflecttherightsandinterestsoftheabilitytoobtaincashcashrate,cashrateistoshowtheenterpriserightsbusinessactivitieswiththecashflowenablinginvestmentshavetherightstotheratioofthetotalamountThedopontfinancialanalysissystemitcanevaluatethefinancialtheinsufficiency,findoutthefinancialimpactoftheindex,andputforwardthecorrespondingimprovementmeasures.Buttherearealsodefects,improveddupontanalysissystemwillbelistedcompanies'indexfusiontodupontanalysissystem,andthusmorecomprehensivecompany'smanagement,debtpayingabilityanddevelopmentabilityandbusinessrisksandsoon.Thispaperputsforwardtheimprovementideasmakeupforthedeficiencies,toimprovethesystemofapplication.Thisarticlefromthebasiccharacteristics,throughtothecashflowoftheindex,thispaperpointsoutthatthedupontsystemdoesn'treallyreflecttheoperatingperformanceofthedefect,andmakecorrespondingempiricalanalysis.KEYWORDS:cashflow,dupontanalysisoflistedcompanies,financialevaluation目录1绪论..............................................................11.1研究背景与目的................................................11.2研究的主要内容和方法..........................................32杜邦财务分析体系的理论综述......