This whole set is made with foreign equipments and technology , using du pont material , which is more lasting and its great sealing ability makes it oil - proof , thus tough to resist wear and corrosion 全套引进技术及设备，采用美国杜邦公司的优质耐磨、减磨材料，密封性能强，耐油耐磨，耐腐蚀。
Basing on the assessment and analysis of the comprehensive financial analysis , the author first points out that there are some defects in the du pont system of financial analysis and the wall marking way 作者首先在对财务综合分析方法进行评析的基础上，指出了杜邦财分析体系和沃尔评分法的不足之处。
In this analyzing system , the author uses three analytic means including ratio means , comparing means and tendency means . besides , the author uses du pont system that used all over the world individually 分析中，混合采用了比率法、比较分析法和趋势分析法，并采用了国际上广泛使用的杜邦分析法对企业进行综合分析。
In order to make it easy to find the financial status of the enterprises evaluated , i take after the du pont system in working out the operating evaluation . and i take after the comprehensive evaluation when make an overall evaluation 为了便于指标使用者直观利用该指标体系，还提出了借助杜邦分析法、综合评分法等方法的指导思想，对航运企业财务状况进行评价。
In addition to training workshops and mentoring , du pont has established over 100 multicultural networks through which employees share work and life experiences and strive to help women and minorities reach higher levels of leadership and responsibility within the organization 除了举办讲座与传帮带活动之外，杜邦公司还开辟了100多个多元文化网站供员工互相交流工作与生活体验，同时鼓励妇女与少数族裔向责任重大的高层领导职务积极进取。
Nearly there are 90 % of the enterprises as the family firm in u . s . a . , they up to 78 % to u . s . a . newly - increased contribution rate of post , account for 60 % of number , employee of american . accounts for 50 % of american gross domestic product , such as du pont , kodak , ford motor , etc 据家族公司研究所的调查，在美国约有90的企业为家族企业，他们对美国新增岗位的贡献率达78 ，占美国雇员人数的60 ，占美国国内生产总值的50 。
The defects in the du pont system of financial analysis include : the managerial accounting data have n ' t been made adequate use of ; the cost information reflected from cost behavior has n ' t been demonstrated ; the data of the statement of cash flows have n ' t been used ; the enterprises " operating risk and financial risk have n ' t been reflected ; the enterprises " contribution to society has n ' t been reflected 杜邦财务分析体系的不足之处包括：没有充分利用管理会计数据；没有揭示按成本性态反映的成本信息；没有利用现金流量表中的数据；没有反映企业的经营风险及财务风险；没有反映企业对社会的贡献。
This paper explores improving the relativity of accountancy information from two aspects : the first is upgrading the current financial report system , for which the author proposes that part of items in the current financial statements should be improved and relevant statements such as overall income statememt should be included ; the second is upgrading the current financial analysis method , including development of du pont analysis method and revisal of wale proportion analysis method , for which the author proposes that attention should be paid to the financial analysis , meanwhile enhance analysis of unfinancial index , establish banlance marl record and a set of efficient evaluation system by applying synthetic grade - point method 本论文从两个方面探索提高会计信息的相关性，一是对现行财务报告体系的改进，提出应改进现有报表的部分项目，并增加全面收益表等相关的报表；二是对现行财务分析方法的改进，包括对杜邦分析方法的衍展及沃尔比重分析法的修正，提出应在重视财务分析的同时加强非财务指标的分析，建立平衡记分卡，运用综合评分法建立一套高效的绩效评价体系。
By means of structure analysis . ratio analysis , comparison analysis and tendency analysis . it makes analysis and evaluation on the company " s financial position and operational performance from seven aspects , which are assets structure , short - term debt paying ability , operation capacity , profitability and profit quality , long - term debt paying ability , analysis on cash flows , and " the du pont system " analysis 采用结构分析、比率分析、比较分析和趋势分析的方法，分资产结构、短期偿债能力、营运能力、盈利能力和盈利质量，长期偿债能力、现金流量分析、杜邦分析等七个方面对该公司的财务状况和经营业绩作出了分析和评价。
The improvements of the du pont system of financial analysis include : introducing analysis of cash flows to the du pont system of financial analysis ; introducing managerial accounting data , marginal contribution analysis , safe marginal analysis and leverage analysis to the du pont system of financial analysis ; introducing analysis of value added accounting indices to the du pont system of financial analysis 杜邦财务分析体系的主要改进有：在杜邦财务分析体系中引入现金流量表数据进行现金流量分析；在杜邦财分析体系中引入管理会计数据，进行边际贡献分析、安全边际率分析及杠杆分析；在杜邦财分析体系中引入增值会计数据分析企业对社会的贡献。
