企业获利能力的风险评估

The Risk Evaluation of the Enterprise's Capability to Profit

企业总资产报酬率、资本收益率、销售利润率以及成本费用利润率是评估企业获利能力的重要指标。总资产报酬率大于 4% ,资本收益率大于 8% ,销售毛利率大于 40 % ,成本费用利润率大于 10 % ,可以认为企业获利能力比较强 ,风险比较小。投资者以此作为标准 ,能够减少投资活动中因企业盈利不足而带来的风险。

The reward rate of the enterprise total capital, the profit rate of asset, the profit margin of distribution and the profit margin of the cost and expense are the important indexes to evaluate the capability of the enterprise to profit. We could say that the capability of the enterprise to profit is comparatively better and the risk is comparatively smaller if the reward rate of the enterprise's total capital exceeds 4 percent, the profit rate of asset exceeds 8 percent, the profit margin of distribution exceeds 40 percent and the profit margin of the cost and expense exceeds 10 percent. When investors use these indexes, they could reduce the risk that occurs because of the lack of payoff in their investment actions.