摘要
净资产收益率通常被视为是评价一家上市公司的关键指标 ,但它存在着时效性、风险性、价值性等方面的缺陷 ,仅靠它来评判上市公司发展潜力有可能走入误区。本文从分析净资产收益率缺陷角度出发 ,给出了几个新的指标如ROIC、EVA、MVA及多维指标综合体系来补充完善净资产收益率的不足 ,从而为投资者更好地分析上市公司业绩提供帮助。
Net asset profit margin is usually regarded as a key data used to value a company. However, this data has a lof of flaws, like time, risk, valuing and so on. It may go into trouble at valuing a company with net assets profit margin only. This article will give a few new data like ROIC, EVA, MVA to complement net assets profit margin.
出处
《审计与经济研究》
北大核心
2002年第5期44-45,50,共3页
Journal of Audit & Economics
