权益净利率

权益净利率反映了净利润与所有者权益之间的关系，是所有财务指标中综合性最强、最具有代表性的指标。

The rate of return on equity reflects the relation of net profit and owner 's equities . It is most comprehensive and representative in all the financial indicators .

权益净利率指标的分解可以为企业进行财务分析、日常控制、业绩评价和预算编制提供思路。

In the article , I will divide the rate of return on equity to provide management thoughts in these aspects : financial analysis , daily control , performance evaluation and budget preparation .

权益净利率的财务管理价值

The Financial Management Value of The Rate of Return on Equity

盈利能力指标涵盖资产利润率、销售利润率和权益净利率三个指标。

The profitability indicators cover the sales profit margin , return on assets and interests in net profit margin of three indicators .

本文将探讨权益净利率在这些方面的作用，并期待能引起企业对该指标的关注。

By analyzing the value of the rate of return on equity in these aspects , I hope enterprises can pay attention to this indicator .

而运用杜邦分析法进行相关分析则利较好地揭示了各主要经济效益比率指标之间的内在联系，利用财务基础数据计算出企业核心指标权益净利率。

The DuPont analysis of major economic laws ratios using the intrinsic link between the use of basic data to calculate the financial indicators of interest in core net interest margin .

值得指出的是，股东权益净利率的变动对于预测未来每股收益具有重要意义，补充检验显示经济增加值的变动以及审计师意见的改变不具有预测作用。

It 's worthy to mention that return of equity ( ROE ) is an important indicator of future EPS and robustness tests show that the change of EVA as well as the change of auditor opinion have no predictability .