资产报酬率是对企业进行财务分析时所要考虑的一个重要指标 ,通常情况下 ,将资产报酬率表示为净利润和资产总额的比值 ,其中净利润是整个会计期间的经营成果 ,既包括正常的经营损益 ,又包括偶然的、非生产性的损益（如固定资产清理损益、债务重组损益、补贴收入等） ,由于这些 Return on Assets is an important indicator to be considered when conducting financial analysis. Usually, the ROA is expressed as the ratio of net profit to total assets, of which net profit is the operating result for the entire accounting period, including both normal Operating profit and loss, but also accidental, non-productive gains and losses (such as liquidation of fixed assets, debt restructuring gains and losses, subsidies, etc.), because of these