权益报酬率 又称为净值报酬率，指普通股投资者获得的投资报酬率。(Return on Stockholders' Equity, ROE)。
权益报酬率反映了企业的盈利能力、营运能力和资本结构特征。
The owners profit ratio reflects the earning profit ability, operating efficiency and capital composition of the business.
财务管理目标中，每股盈余最大化和股东权益报酬率观点一般认为是利润最大化目标的演化。
As the goals of financial management, maximum earnings per share and rate of rectums on common Stockholders 'equity are well accepted by more and more Chief financial Offices.
上述数字表明，股东权益报酬率从1997年到1998年略有提高，太阳风公司的盈利能力也有所提高。
The above figures show that the rate has raised a little from 1997 to 1998, and Solarwind Corporation's profitability has improved slightly.
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