Research On The Financial Analysis Of Port Enterprises Based On DuPont Analysis System

Traditional financial analysis indicators are from a particular point of view of enterprise financial analysis,it is difficult to achieve a comprehensive evaluation.As a comprehensive,concise and practical financial analysis and evaluation system of DuPont analysis system,with the rate of return on net assets as the core index,use of assets,profits and other indicators of the links between the layers of decomposition,step by step,to form a complete system of financial analysis.But in a large number of enterprises in the country,can not be used.On the one hand,it is related to the financial ability of the financial staff in the enterprise.On the other hand,the management personnel of enterprises are not aware of the importance and necessity of financial analysis for the survival and development of enterprises.Based on the basic analysis of existing methods of financial enterprises is introduced,this paper introduces the basic principle of DuPont analysis system and analysis of the application condition and advantage of Nanjing port,Nanjing port and combined with the specific analysis of enterprise financial.Return on net assets as the core index,analysis of business net profit margin,total asset turnover ratio,rate of return on total assets and equity multiplier,Nanjing port to 2011 in 2015 to five years of financial indicators as the basis,analysis of the financial situation of enterprises,the construction of the port enterprise DuPont analysis system,and combined with their own characteristics,key factors influence of the rate of return on net assets of the core financial index,real and effective to show the performance of an enterprise,to the enterprise management decision put forward reference,and the existing application in port enterprise DuPont analysis system on the proposed improvement,and gives some suggestion on the development of port enterprises,so as to establish a set of suitable for use with port enterprises the characteristics of DuPont analysis system.