净资产收益率指标反映上市公司盈利能力问题探讨

考察一个公司的盈利能力,公认的财务指标是ROE(净资产收益率)。ROE反映的是实际投资收益水平,其充分考虑了毛利水平、资产周转率、财务杠杆等因素,是衡量上市公司盈利能力的核心指标。因此深刻理解其内涵,仔细了解其功用,有助于证券市场投资者正确评估股票内在价值,做出正确的投资决策。

ROE Indicator Reflects the Profitability of Listed Companies

ROE（Rate of Return on Common Stockholders＇ Equity） is generally accepted financial indicator to inspect a company＇s profitability. ROE reflects the actual level of investment income, which fully considers the gross profit margin, asset turnover, financial leverage and other factors, and is a core indicator to measure the profitability of listed companies. Therefore, deeply understanding its connotation and carefully understanding its function will contribute to properly assess the intrinsic value of the stock and make right investment decisions for stock market investors.