【中文版】

净资产收益率是反映企业净资产盈利能力的重要指标，它表示企业股东权益的收益水平。具体来说，净资产收益率是净利润与平均股东权益的百分比，其计算公式为：净资产收益率=净利润/平均股东权益×100%。

净资产收益率越高，说明企业的盈利能力越强，股东权益的收益水平也就越高。这个指标不仅可以反映企业的盈利能力，还可以帮助投资者做出投资决策。如果一个企业的净资产收益率持续稳定地高于同行业平均水平，那么这个企业就有可能是一个具有投资价值的优质企业。

此外，净资产收益率还可以反映企业自有资本的效率。如果一个企业的净资产收益率较高，那么说明这个企业在使用自有资本时具有较高的效率，这有助于提高企业的竞争力。

总之，净资产收益率是反映企业净资产盈利能力、自有资本效率以及股东权益收益水平的重要指标，对于投资者和企业来说都具有重要的意义。

【英文版】

Net asset return rate is an important indicator reflecting the profitability of an enterprise's net assets, representing the level of earnings of shareholders' equity. Specifically, the net asset return rate is the percentage of net profit to average shareholders' equity, calculated as: net asset return rate = net profit/average shareholders' equity x 100%.

The higher the net asset return rate, the stronger the enterprise's profitability, and the higher the level of earnings of shareholders' equity. This indicator not only reflects the profitability of the enterprise, but also helps investors make investment decisions. If an enterprise's net asset return rate is consistently higher than the average level of the same industry, then this enterprise may be an investment-worthy high-quality enterprise.

In addition, the net asset return rate can also reflect the efficiency of the enterprise's own capital. If an enterprise's net asset return rate is high, then this enterprise has a high efficiency in using its own capital, which helps to enhance the enterprise's competitiveness.

In summary, the net asset return rate is an important indicator reflecting the profitability of an enterprise's net assets, the efficiency of its own capital, and the level of earnings of shareholders' equity. It has important significance for investors and enterprises.