摘要
随着现代公司制度的不断成熟,现代工商企业组织形式迅速发展,市场竞争日趋激烈。企业所有者和经营者对经营绩效更为重视。杜邦公司高层管理者设立的杜邦财务评价体系是财务业绩评价时期的代表性成果,它的起点是权益报酬率,将其分成一系列财务指标,就形成了综合的财务绩效评价指标体系。
With modern company system continues to bemature,the modern industry and commerce business organization developes rapidly,competition off market becomes increasingly fierce.Business owners and operators pay more attention to business performance.Dupont senior managers to set up the Dopont financial evaluation system of financial performance evaluation period is the starting point of the representative achievement,it is the starting point of the return on equity,and return it into a series of financial indicators,then it could form a comprehensive financial performance evaluation index system.
关键词
财务绩效
财务指标
杜邦分析法
financial performance
financial index
DuPont analysis
