杜邦公司首创的“杜邦分析体系”已经沿用了近一个世纪,而被称作“20世纪90年代最重要的管理会计创新”的平衡记分卡,从某种意义上说是针对杜邦体系的缺陷而出现的一种替代指标体系,但这并不意味着杜邦体系已经过时,通过不断完善,只要在具体使用过程中针对实际情况加以适当调整,杜邦分析体系仍将展现其无限的魅力。 DuPont’s first “DuPont Analysis System” has been in use for nearly a century, and is called the “most important management accounting innovation in the 1990s,” a balanced scorecard, in a sense, is aimed at DuPont System defect, but this does not mean DuPont system is out of date and through continuous improvement, as long as the actual use of the process to make appropriate adjustments to the actual situation, DuPont analysis system will show its infinite charm .