摘要
净资产收益率指标在评价上市公司经营业绩中被广泛使用。目前我国部分上市公司净资产收益率指标存在的问题及原因。提高净资产收益率指标可靠性应采取的对策。
The criterion of return on net assets is widely used in assessing the performances of listed companies. What are the problems and their causes of the criterion of part of current listed companies and the measures to be taken in improving the reliability of the criterion of return on net assets?
出处
《北方工业大学学报》
2001年第2期1-4,共4页
Journal of North China University of Technology
