The Application of Cash-oriented DuPont Financial System in Listed Port Corporations
Wang Hong-ha · Journal of Huaihai Institute of Technology · 2014
Based on the defects of the traditional DuPont financial analysis system,the article introduces the cash flow index to help present a cash-oriented DuPont financial analysis system which can reflect financial conditions of listed corporations,uses the LMDI index to modify the traditional interlocking substitution and avoid proportion imbalance,adopts the new DuPont financial analysis system to analyze the financial reports of listed port corporations and proposes some suggestions on how to improve the financial efficiency.