譯文（字數 3170）：

一種新的財務分析技術

1.前言

獲取情報（有用的信息）通過使用所謂的會計數據，如P／L（損益表）和B/S（資產負債表），我們一直在使用杜邦分析法或格雷戈瑞法（將增加或減少在每個項目的余額在資產負債表成一個模式和評級管理技能涵蓋的期間內）或一個改進版本的方法。

在杜邦財務分析體系的基本信任度高。我認為這是自然的因為杜邦系統具有多樣的基本優勢。例如；

（1）的投資回報（ROI）指標，對杜邦財務分析體系，核心繼承，不變，對遙遠的過去地中海創業方向。

（2）所有指標的系統相結合，并與企業活動的理論關系是很容易理解的。

（3）對本系統的使用使人自動地理解會計信息。

（4）動態的企業活動，通過設置目標的過程中成為可能的一種方式，以提高投資回報率，吸引外地人，如股東。

一個在會計、研究人員和專家所要求的共同的主題，包括我在內，是發現和開發一個替代杜邦系統的方法。

外文原文（字符數 10733）：

外文出處 Hirota SUYAMA.A NEW TECHNOLOGY OF FINANCIAL ANALYSIS[J].KANSEI Engineering International, 2010, (4):57-62.

A NEW TECHNOLOGY OF FINANCIAL ANALYSIS

1.FOREWORD

  To obtain intelligence (valuable information) by using the so-called accounting data, such as P/L (profit and loss statement) and B/S (balance sheet), we have long been using either the du Pont system or the Gregory method (converting an increase or decrease in the balance of each item in the balance sheet into a pattern and rating the managerial skill during the period covered) or an improved version of either of these methods. 

  Basic trust in the du Pont system is high. I think this is natural because the du Pont system has diverse essential advantages. For example; 

(1)The indicator of the return on investment (ROI), the core of the du Pont system, inherits, unaltered, the direction of the Mediterranean venture business of the remote past. 

(2) All indicators are combined systematically, and their theoretical relations with corporate activities are easy to understand. 

(3) Use of this system leads one to automatically understand accounting information. 

(4) Dynamic corporate activities by setting targets as in a process become possible as a way to improve the return on investment, a lure to outsiders, such as shareholders. 

  One of the common themes required of researchers and specialists in accounting, including me, is to discover and develop a method to replace the du Pont system.

   My present concern is what will happen if the processof improving the return on investment, the core of the du Pont system, is analyzed by applying data mining which is penetrating the business community, particularly the distribution industry, with tremendous speed.