I摘 要企业的稳定有序发展以及长期盈利情况往往可以通过财务分析来作出有效判断。通过定期开展财务历史及现状情况分析，公司能够有效评估其盈利能力和水平，进而采取针对性措施，弥补潜在不足，从而使公司更好的立足于激烈的市场竞争中。本文对三维通信公司财务状况进行分析，在研究的过程中选择杜邦财务分析体系，将“净资产收益率”作为分析当中的核心指标，在此基础上对三维通信公司进行全面分析，运用杜邦分析法来验证验证三维通信公司的盈利能力，进而寻找出影响该公司盈利能力的因素。研究发现三维通信公司存在成本费用控制不力、财务杠杆使用程度不够、总资产周转率过慢等问题。为此研究提出加强成本费用控制管理、提高权益系数优化资本结构、提高资金周转效率，以期为三维通信公司及其同类公司财务状况提供参考借鉴。关键词：财务分析；杜邦分析；净资产收益率AbstractFinancial analysis can not only analyze the company's historical situation and current situation, but also rely on the analysis of the historical situation and current situation to predict the company's future profitability and thus be able to correctly assess the company's profitability. The success and failure of a company are closely related to the company's financial level, and the company's financial level can be reflected through the results of financial analysis.This article analyzes the financial situation of 3D Communication Company, selects DuPont's financial analysis system in the process of research, and takes "net asset return" as the core indicator in the analysis. Based on this, it conducts a comprehensive analysis of 3D Communication Company and establishes the DuPont model , Use the model to analyze and verify the profitability of the 3D communication company, and then find out the factors that affect the profitability of the company. The study found that the 3D communication company has problems such as poor cost control, insufficient use of financial leverage, and slow ...
