我国物流企业财务会计分析——以杜邦分析法为例

摘要

考察了我国物流企业在会计核算上存在的问题,主要为各物流企业会计核算上没有统一的标准,并且针对这个问题提出了解决对策,发现要分析物流企业的会计核算问题,在没有统一行业会计规定制度时,杜邦分析是一个分析物流企业财务会计问题以及物流企业盈利的好方法.%The paper investigates the problems existing in the financial accounting of logistics enterprises in China and, for the most severe and representive one, namely lack of accounting standards, proposes the corresponding countermeasures, and argues that with the absence of an accounting standard system, the Dupont analysis is a useful tool for logistics enterprise financial accounting and profit evaluation.