| 上市公司盈利能力分析指标探讨 |
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| 引用本文： | 张宝清. 上市公司盈利能力分析指标探讨[J]. 财会通讯, 2006, 0(8) |
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| 作者姓名： | 张宝清 |
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| 作者单位： | 山东省经济管理干部学院 山东济南250014 |
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| 摘 要： | 上市公司盈利能力分析指标主要有总资产报酬率、每股收益、普通股权益报酬率、股利支付率、市盈率等。笔者认为,各项指标均从某一方面反映上市公司的盈利能力水平,同时也都存在局限性,本文对此进行了分析与探讨。
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| 关 键 词： | 上市公司 盈利能力指标 分析探讨 |
Discussion on the Profitability Analysis Index of Listed Company |
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| Zhang Baoqing. Discussion on the Profitability Analysis Index of Listed Company[J]. Communication of Finance and Accounting, 2006, 0(8) |
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| Authors: | Zhang Baoqing |
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| Abstract: | The listed company's profitability analysis index mainly includes the total property return rate, each income, the common share rights and interests return rate, the dividend payment rate, and Price-earning ratio, and so on. This article thinks that every index can reflect the listed company's profitability level from certain aspect, at the same time various index also all have the certain limitation. |
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| Keywords: | Listed companies profitability index Analysis discussion |
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