上市公司盈利能力分析-以贵州茅台和五粮液为例_会计审计_毕业设计论文网 关键词：盈利能力；总资产报酬率；净资产收益率 [gap=476]Key words: Profitability；Total asset returns；Net assets yield
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An analysis is made on the impact of seasoned new issue upon such financial indicators as net asset per share, earning as per share, yield rate of net assets, etc.
分析上市公司增发新股对每股净资产、每股收益、净资产收益率等财务指标的影响，指出上市公司增发新股的原因，应完善上市公司新股增发的约束机制。
The average EPS and earnings yield of net assets in recent years indicate a serious slowdown for Shaanxi's listed companies.
从近年来的平均每股收益指标和净资产收益率指标可以看出，陕西上市公司收益下滑严重。
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