Applied Research on Creative Du Pont Analysis System in Listed Companies

摘要

The theory of traditional Du Pont Financial Analysis System is based on the purpose of maximizing stockholders' equity and the core evaluating indicator of Du Pont Financial Analysis System is "Return on Equity", therefore, it reflects concerns on maintaining and adding values on the Euity, however, it is undeniable that the Du Pont Analysis System has some thorny problems such as it over-depends financial information, omits related information on Cashflows and encourages the shortsighteness in Front Office. From my perspective, the Du Pont Analysis System should take "Per Share Operating Net Cash Flow" into core considerations, and meanwhile, adding the index of EPS(Earnings Per Share) can better fulfill every stakeholder's request in business. This paper applies the Du Pont Analysis System with a instance, expecting to prove the application value of the Creative Du Pont Analysis System.