| 基于杜邦财务分析体系的银川市星级饭店业财务状况研究 |
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| 引用本文： | 刘华. 基于杜邦财务分析体系的银川市星级饭店业财务状况研究[J]. 宁夏大学学报(自然科学版), 2010, 31(4): 405-407,412 |
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| 作者姓名： | 刘华 |
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| 作者单位： | 宁夏大学人文学院,宁夏银川,750021 |
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| 摘 要： | 利用杜邦财务分析体系,结合2004—2009银川统计年鉴中星级饭店业财务数据,对净资产收益率进行杜邦分解并开展多期动态分析,找出造成银川市星级饭店业全行业持续经营亏损的原因并提出了相应的建议.
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| 关 键 词： | 银川市 星级饭店业 杜邦分析体系 净资产收益率 |
Studies on Financial Situation of Star-rated Hotel Industry in Yinchuan by Du-Pont Financial Analysis System |
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| Li Hua. Studies on Financial Situation of Star-rated Hotel Industry in Yinchuan by Du-Pont Financial Analysis System[J]. Journal of Ningxia University(Natural Science Edition), 2010, 31(4): 405-407,412 |
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| Authors: | Li Hua |
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| Affiliation: | Liu Hua(School of Humanities,Ningxia University,Yinchuan 750021,China) |
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| Abstract: | Based on the star-rated hotel industry financial status data in Yinchuan statistical yearbook from 2004 to 2009,the Du-Pont decomposition of return on equity and dynamic analyses are given by the Du-Pont financial analysis system.And then,the reason for operating losses of the star-rated hotel industry in Yinchuan is obtained,and the corresponding suggestions are put forward. |
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| Keywords: | Yinchuan star-rated hotel industry Du-Pont financial analysis system return on equity |
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