亟待规范的净资产收益率计算方法刘爱华净资产收益率是反映企业整体获利能力的主要指标，这个指标的高低直接影响投资者的投资决策。笔者最近阅读了部分上市公司的年报后，发现净资产收益率的计算口径不一致，使这一重要财务指标失去了可比性。根据《公开发行股票公司年度... Urgently to regulate the calculation of ROE Liu Aihua ROE is to reflect the overall profitability of the main indicators of enterprises, the level of this indicator will directly affect the investment decisions of investors. Recently, after reading the annual reports of some listed companies, I found that the calculation of return on net assets is inconsistent in caliber, making this important financial indicator incompatible. According to "public offering of stock company annual ...