杜邦分析法与平衡计分卡在电商企业财务绩效中的比较
Comparison of DuPont Analysis Method and Balanced Scorecard in Financial Performance of E-Commerce Enterprises

杜邦分析法和平衡计分卡法是两种常用的财务绩效评估工具，二者各具优缺点。比较了杜邦分析法和平衡计分卡法在电商企业财务分析和绩效分析中的应用优缺点和适用领域，得出以下结论：杜邦分析法通过拆解净资产收益率，揭示盈利能力、资产使用效率和财务杠杆运用，适合深度财务分析。但忽视市场环境和非财务因素，且无法全面衡量企业综合绩效；平衡计分卡从财务、客户、内部业务流程和学习与成长等多维度评估企业绩效，提供全面的绩效视角，促进战略对接和跨部门协调。但需要投入大量资源，且存在指标设定复杂且依赖管理文化的缺点。
DuPont analysis and Balanced Scorecard are two commonly used financial performance evaluation tools, both of which have their own advantages and disadvantages. By comparing the advantages and disadvantages of DuPont analysis method and balanced scorecard method in the application of financial analysis and performance analysis of e-commerce enterprises, the following conclusions are drawn: DuPont analysis method reveals profitability, asset use efficiency and financial leverage by disintegrating return on equity, which is suitable for in-depth financial analysis. But it ignores the market environment and non-financial factors, and can not measure the comprehensive performance of enterprises. The Balanced Scorecard evaluates corporate performance from multiple dimensions such as finance, customers, internal business processes, and learning and growth, providing a comprehensive performance perspective and facilitating strategic alignment and cross-functional coordination. However, it requires a lot of resources, and has the disadvantages of complex indicator setting and relying on management culture.