净资产回报率

她发现中国企业的整体净资产回报率实际上与欧美国家的水平旗鼓相当（见图）。

The average return on equity in China is similar to that in America and Europe ( see chart , above ) .

国际金融界普遍认为，消费信贷利率和净资产回报率高，且风险分散；

It is universally acknowledged by the financial circle that consumption credit yields high interest rate and net asset returns with scattered risks .

而杜邦分析是一种常用的财务报表分析方式，它是把经营性净资产回报率分解为两个相乘的部分：利润率和资产周转率。

DuPont analysis , a common form of financial statement analysis , decomposes return on net operating assets into two multiplicative components : profit margin and asset turnover .

本文由此建立了净资产、均衡净资产回报率、净资产回报率冲击因子、均衡市盈率、市盈率冲击因子的五因素模型，并就模型中的均衡和冲击因素分别进行定性和定量分析。

In this paper , the establishment of the resulting net assets , balance of net return on assets , return on assets net impact factor , balanced earnings ratio , earnings impact factor of five-factor model , and model of balanced and non-equilibrium factors are qualitative and quantitative analysis .