摘要
净资产收益率是上市公司披露的重要财务指标之一,但它用来衡量公司的经营业绩时仍有许多缺陷,因受多种因素影响,单纯用它评价公司业绩是不确切的。投资资本报酬率作为衡量上市公司基本获利能力的指标之一,可以克服净资产收益率的不足。
The earning rate of net assets, one of the important targets of financial affairs which is revealed by the quoted company, which is used to measure the achievement af the company has many its shortcomings. And it is not accurate to evaluate the achievement of the company.The rate of invested capital return,as one of the targets of the basic benefit ability of the quoted company, can be used to deal with the shortage of the earning rate of net assets.
出处
《税务与经济》
北大核心
2002年第5期69-71,共3页
Taxation and Economy
基金
北京科技大学科研专项发展基金的资助。
