This paper uses Dupont Analysis Method to analyze the financial statements of Suningyunshang (002024) from January 1, 2011 to December 31, 2012 (mainly including balance sheet and income statement). It makes comments and suggestions to its operating and financial results using the return on net assets, net interest rate of the sales, asset turnover, equity multiplier and other index.%本文运用杜邦分析法分析苏宁云商(002024)在2011年1月1日到2012年12月31日的财务报表(主要包括资产负债表、利润表),利用净资产收益率、销售净利率、资产周转率、权益乘数等指标对其经营状况和财务成果做出评价和建议。
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