摘要
杜邦分析法是财务人员常用的一种财务分析工具,能在综合评价企业财务状况和经营成果上起到重要作用,但目前还较少用于对海外石油公司经营业绩的分析。本文从某海外项目公司实例出发,以业财融合的角度,将杜邦分析法应用到真实的企业财务管理中,并将分析成果与中国石油和中国石化的上市业绩进行对比,给出海外油公司改善经营质量、提高盈利能力的具体措施和发展方向。
Dupont analysis method is a financial analysis tool commonly used by financial personnel,which can play an important role in the comprehensive evaluation of the financial status and operating results of the enterprises,however,it is rarely used to analyze the operating performance of overseas oil companies at present.Based on the example of an overseas project company,this paper applies Dupont analysis method to the real enterprise financial management from the perspective of the integration of industry and finance,and compares the analysis results with the listed performance of Petro China and SINOPEC,so as to give the specific measures and development directions for overseas oil companies to improve the management quality and profitability.
作者
王恒
Wang Heng(SINOPEC International Petroleum Exploration and Production Co.,Beijing 100029,China)
出处
《石油化工管理干部学院学报》
2022年第6期51-55,60,共6页
Journal of Sinopec Management Institute
关键词
杜邦分析法
财务管理
业财融合
利润率
Dupont analysis
financial management
industry and finance integration
profit rate
