| 单词 | 股东权益收益率 |
| 释义 | 股东权益收益率 ROE 英文Return on Equity的缩写，是公司的利润与其股东权益的比率，以百分比表示。该比率是最常用於衡量公司管理层运用股东资金状况的指标。 该比率的主要优点是可使投资者以此就各种不同产业的获利能力进行比较。投资者不在乎持有的是低利润率的零售业股票，还是高利润的高科技公司股票，只要这些股票创造的收益率高於平均股东权益收益率就行。该比率的主要缺点是忽略了公司融资的债务一面，因此不能反映在创造收益时所涉及的风险。高股东权益收益率可以是高收益或低股东权益所致，因此，亦应关注公司的杠杆操作（即公司的债务/股东权益比率）。 稳健经营的公司的股东权益收益率在10%～25%之间不等。大多数投资者喜好股东权益收益率为两位数的公司，或至少高於低风险投资如政府债券的收益率。公司获得高股东权益收益率通常会吸引其他人加入同业成为竞争者，并需保持增长及（或）削减成本，以便维持两位数的股东权益收益率。 计算公式：股东权益收益率=(可分配的利润/股东权益)×100 例子：在上一个财年里，老洛普公司的可分配利润和股东权益分别为0.64亿英镑和3亿英镑。 股东权益收益率=(0.64/3)×100=21.33% "参见Assets（资产）,Earnings（收益）,Shareholders’Funds（股东的资金）。" Synonym: Return On Equity "ROE is the ratio of a company's profit to its shareholders' equity, expressed as a percentage. It is the most widely used measure of how well management uses shareholders' funds. Its main advantage is that it is a benchmark that allows investors to compare the profitability of hugely differing industries. Investors do not care whether their holdings are in low-margin retailers or high-margin technology companies, as long as they produce an above-average ROE. Its main flaw is that it ignores the debt side of the company's funding and thus fails to measure the amount of risk involved in obtaining a given amount of earnings. A high ROE can be due to high earnings or low equity, therefore it is always wise to keep an eye on the company's leverage (as measured by its debt/equity ratio). ROE ratios for healthy companies range between 10 and 25 per cent. Most investors look for companies with double-digit ROEs, or at least higher than the return on a risk-free investment such as a government bond. Companies earning high ROEs will typically attract competition into their market segment and need to keep growing and/or cutting costs to maintain double-digit ROE levels." |
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