权益报酬率的影响因素分析

Analysis about the Influence Factors of the Owners Profit Ratio

权益报酬率反映了企业的盈利能力、营运能力和资本结构特征。进一步分析,权益报酬率由企业的营业决策、筹资决策、有关政策因素和所在行业特性决定。企业应从这些方面着手,提高权益报酬率。

The owners profit ratio reflects the earning profit ability, operating efficiency and capital composition of the business. To analyze further, the owners profit ratio is decided by the business operating, financing policy, government policy and the trade features business belonging to. Businesses have to make efforts in these fields in order to raise the owners profit ratio.