权益净利率的财务管理价值

The Financial Management Value of The Rate of Return on Equity

权益净利率反映了净利润与所有者权益之间的关系,是所有财务指标中综合性最强、最具有代表性的指标。它不仅具有可量性、可控性、层次性和统一性,而且具有易操作的特性,因此,该指标可作为企业进行财务活动的目标。权益净利率指标的分解可以为企业进行财务分析、日常控制、业绩评价和预算编制提供思路。本文将探讨权益净利率在这些方面的作用,并期待能引起企业对该指标的关注。

The rate of return on equity reflects the relation of net profit and owner's equities. It is most comprehensive and representative in all the financial indicators. This indicator has these features: controlling, measuring, leveling and wholly. More important, it is easy to operate. As a result, it can become the object that enterprises try to achieve while managing finance. In the article, I will divide the rate of return on equity to provide management thoughts in these aspects: financial analysis, daily control, performance evaluation and budget preparation. By analyzing the value of the rate of return on equity in these aspects, I hope enterprises can pay attention to this indicator.