EPISODE · May 14, 2026 · 24 MIN
注册会计师 综合二 战略分析12 财务数据里的战略底牌
from 26飞凡CPA：综合二｜商业决策、价值评估与合规实
【本期主题】拆解企业能力分析中财务报表分析的完整知识脉络——传统杜邦分析（营业净利率×总资产周转率×权益乘数）、连环替代法（控制变量逐层剥离）、管理用财务分析体系（经营与金融活动彻底分家），深度解析从赛车圈速到毒药杠杆的财务透视逻辑。【核心案例】为什么甲公司营业净利率12%却ROE30%暴打乙公司净利率24%ROE21.6%？甲公司总资产周转率1.25次+权益乘数2如何用"薄利多销+高杠杆"逆袭？连环替代法如何精准定位发动机/车轮/涡轮各自贡献？净经营资产净利率低于税后利息率时，加杠杆为何变成"毒药杠杆"加速死亡？
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