[2] In the 191919, Pierre DuPont an

[2] In the 191919, Pierre DuPont and Donald Brown formulated and proposed the DuPont analysis system, which is based on the performance of net activities as the main indicator. By decomposing this indicator, it can be broken down into net interest rate of sales, total turnover rate of assets and Share multiplier, these three indicators can be further broken down to cover gradually all aspects of business management activities. DuPont's financial analysis system is able to clearly and intuitively understand the company's state of business and the relationship between the various financial indices, decomposing the financial indicators from top to bottom. At the same time, through some special methods of financial analysis, changes in the main financial indicators The factors influencing them are analysed to discover the problems in the business management decision.