The increase of cash flow index can be said to be a major innovation in the improvement of DuPont analysis system, because cash flow is one of the important indicators that can effectively reflect the problems of enterprises. The cash flow analysis of enterprises can further explore the relationship between enterprise cash flow and debt. This relationship can better prevent and reduce the financial risk of enterprises. Generally, the DuPont system can be improved by introducing net profit cash ratio for operating activities, cash ratio for sales, total asset cash recovery rate and net cash ratio to improve the quality of corporate profits