摘要：企业的综合财务分析是企业管理的重要方法，决定企业管理的水平。企业综合财务分析方法，不仅是对企业过去财务经营状况的总结，还是企业未来战略的重要依据。但是国内现阶段的企业综合分析方法依然存在着缺陷与不足，并不能完全发挥出财务分析方法在企业管理上的作用。因此，本文对财务综合分析方法及其应用进行研究。文章第一部分对综合财务分析进行了概述，文章的第二部分主要阐述了三种主要的企业综合财务分析方法内容以及评价了三种分析方法，即沃尔评分法、杜邦分析体系和功效系数法。在文章的最后一个部分，通过结合案例分析简单说明了上述三种企业综合财务的分析方法的应用过程，再次评价了上述三种企业综合财务方法在的优势和局限性，最终发现功效系数法相比于其他两种方法，在分析结果的更加合理，在分析过程上更为完善，更能满足对投资者与管理者的需求同时也更能应对当今市场环境。

关键词：综合财务分析方法；沃尔评分法；杜邦分析法；功效系数法

Comprehensive Financial Analysis Method and its Application Research

Abstract：The comprehensive financial analysis of enterprises is an important way of enterprise management, determine the level of enterprise management. Enterprise integrated financial analysis method, not only is the summary of the past financial business situation, or an important basis for future business strategy. However, there are still shortcomings and shortcomings in the comprehensive analysis of domestic enterprises at present, and can not fully play the role of financial analysis method in enterprise management. Therefore, this paper studies the financial comprehensive analysis method and its application. The first part of the article summarizes the comprehensive financial analysis. The second part of the article mainly elaborates the contents of the three main integrated financial analysis methods and evaluates three kinds of analysis methods: the Wall score method, the DuPont analysis system and the efficiency coefficient method The In the last part of the article, the application process of the above three kinds of integrated financial analysis methods is briefly explained by combining the case analysis, and the advantages and limitations of the above three kinds of integrated financial methods are evaluated again. Finally, the efficiency coefficient method In the other two methods, the analysis results are more reasonable, more perfect in the analysis process, to meet the needs of investors and managers at the same time more responsive to today's market environment.

Keywords: Comprehensive financial analysis; Wall method; DuPont analysis; Efficiency coefficient method

目录

0引言 1

1企业综合财务分析概述 1

1.1企业综合财务分析的基础 1

1.2财务综合分析的目的 2

1.3财务综合分析的方法 3

2财务综合分析方法 3

2.1沃尔评分法 3

2.1.1沃尔评分法的概念 3

2.1.2沃尔评分法的一般步骤 3

2.1.3沃尔评分法的评价 5

2.1.3沃尔评分法的改良 5

2.2杜邦分析法 6

2.2.1杜邦分析法的概念 6

2.2.2杜邦分析体系的构建 6

2.2.3杜邦分析法的局限性与改良