资产收益率（Return on Assets，ROA），又称资产回报率或资产报酬率，是用来衡量每单位资产创造多少净利润的指标，也可以解释为企业利润额与企业平均资产的比率。资产收益率是反映企业资产综合利用效果的指标，也是衡量企业利用债权人和所有者权益总额所取得盈利的重要指标，资产收益率越高，说明企业资产的利用效率越高，利用资产创造的利润越多，整个企业的获利能力也就越强，企业经营管理水平越高；反之，资产收益越低，说明企业资产的利用效率不高，利用资产创造的利润越少，整个企业的获利能力也就越差，企业经营管理水平越低。

The return on assets (ROA) shows the percentage of how profitable a company's assets are in generating revenue.

ROA can be computed as:

This number tells you what the company can do with what it has, i.e. how many dollars of earnings they derive from each dollar of assets they control. It's a useful number for comparing competing companies in the same industry. The number will vary widely across different industries. Return on assets gives an indication of the capital intensity of the company, which will depend on the industry; companies that require large initial investments will generally have lower return on assets. ROAs over 5% are generally considered good.