15個行業(yè)財務指標標準值

1、、全國國有企業(yè)全行業(yè)項目優(yōu)秀值良好值平均值較低值較差值一、財務效益狀況凈資產(chǎn)收益率(%)10.67.13.90.9-5.3總資產(chǎn)報酬率(%)7.75.93.41.1-3.3資本保值增值率(%)109.1106.9103.1100.494.7主營業(yè)務利潤率(%)27.520.213.66.8-3.8盈余現(xiàn)金保障倍數(shù)8.15.21.50.4-3.8成本費用利潤率(%)11.98.34.60.1-12.4二、資產(chǎn)營運狀況總資產(chǎn)周轉率(次)1.30.90.60.40.2流動資產(chǎn)周轉率(次)2.821.30.70.3存貨周轉率(次)14.17.84.42.71.4應收帳款周轉率(次)17.6116.73

2、.42.3不良資產(chǎn)比率(%)0.31.86.912.825.6三、償債能力狀況資產(chǎn)負債率(%)4858.968.786.496.6已獲利息倍數(shù)3.32.71.80.4-2速動比率(%)125.1103.274.547.527.1現(xiàn)金流動負債比率(%)17.812.46.90.1-8四銷發(fā)展營業(yè)狀況值率(%)22.415.29.72.5-10資本積累率均增長率15.910.36.6-0.8-12.6(%三年銷售平均增長率18.9114.6-3.2-15.2(%)26.319.17.9-5.7-25.6技術投入比率(%)0.90.70.50.30.1、工業(yè)全行業(yè)項目優(yōu)秀值良好值平均值較低值較差值一

3、、財務效益狀況凈資產(chǎn)收益率(%)11.27.541.2-4.8總資產(chǎn)報酬率(%)7.85.53.71.3-4資本保值增值率(%)108.2106103.6100.194.2主營業(yè)務利潤率(%)25.62015.18.5-0.8盈余現(xiàn)金保障倍數(shù)8.85.61.70.5-1.2成本費用利潤率(%)13.59.671-10.8二、資產(chǎn)營運狀況總資產(chǎn)周轉率(次)1.10.70.50.30.1流動資產(chǎn)周轉率(次)2.61.91.40.80.3存貨周轉率(次)9.96.64.32.31.1應收帳款周轉率(次)14.89.46.22.81.2不良資產(chǎn)比率(%)0.21.66.31229.4三、償債能力狀況資

4、產(chǎn)負債率(%)39.548.564.382.896.4已獲利息倍數(shù)3.52.920.9-1.8速動比率(%)122.4101.773.947.427現(xiàn)金流動負債比率(%)20.415.39.73.3-6.1四銷發(fā)展營業(yè)狀況值率(%)26.818.911-4.1-22.3資本積累率均增長率14.79.75-5.1-14.2(%三年銷售平均增長率16.510.84.3-4.9-15.5(%)26.320.28.6-2.5-20.2技術投入比率(%)1.10.80.60.30.1三、酒和飲料制造業(yè)全行業(yè)項目優(yōu)秀值良好值平均值較低值較差值一、財務效益狀況凈資產(chǎn)收益率(%)9.97.74.6-1.1-8

5、.4總資產(chǎn)報酬率(%)6.95.640.2-4.4資本保值增值率(%)108.9107.5104.499.292.2主營業(yè)務利潤率(%)31.126.521.98.8-8.2盈余現(xiàn)金保障倍數(shù)6.62.81.70.50.2成本費用利潤率(%)15.312.97.7-5.6-20.3二、資產(chǎn)營運狀況總資產(chǎn)周轉率(次)0.80.70.50.40.1流動資產(chǎn)周轉率(次)1.81.41.10.60.1存貨周轉率(次)431.91.10.3應收帳款周轉率(次)18.29.75.93.20.3不良資產(chǎn)比率(%)02.67.918.836.2三、償債能力狀況資產(chǎn)負債率(%)35.546.464.481.191

6、.5已獲利息倍數(shù)3.93.32-0.1-4.8速動比率(%)91.977.259.434.921.2現(xiàn)金流動負債比率(%)16.511.77.43.6-4四銷發(fā)展營業(yè)狀況值率(%)22.512.50.2-10.1-21.9資本積累率均增長率10.24.80.7-6.5-13.5(%三年銷售平均增長率17.311.25.8-3.9-15.2(%)14.87.5-0.3-11.4-22.5技術投入比率(%)0.50.40.20.10四、輕工業(yè)全行業(yè)項目優(yōu)秀值良好值平均值較低值較差值一、財務效益狀況凈資產(chǎn)收益率(%)9.483.5-1.2-8.4總資產(chǎn)報酬率(%)6.75.12.9-1.1-4.9資

7、本保值增值率(%)108.8106.1103.397.691.7主營業(yè)務利潤率(%)28.423.917.87.8-4.9盈余現(xiàn)金保障倍數(shù)7.641.60.9-1.2成本費用利潤率(%)12.79.73.6-10.4-25二、資產(chǎn)營運狀況總資產(chǎn)周轉率(次)1.10.70.40.20.1流動資產(chǎn)周轉率(次)2.11.610.60.2存貨周轉率(次)7.44.52.51.60.7應收帳款周轉率(次)14.18.54.32.30.6不良資產(chǎn)比率(%)0.25.110.623.752.5三、償債能力狀況資產(chǎn)負債率(%)40.351.870.582.995.2已獲利息倍數(shù)43.11.4-0.2-3.7速

8、動比率(%)11392.562.64125.7現(xiàn)金流動負債比率(%)17.511.15.71.8-6四銷發(fā)展營業(yè)狀況值率(%)23.615.71.2-12.8-27.1三本積累率均增長率12.57.32-3.2-14.2(%三年銷售平均增長率14.49.32.6-5.5-14(%)17.410.41.3-12.9-23.9技術投入比率(%)0.60.40.20.10五、水生產(chǎn)與供應業(yè)全行業(yè)項目優(yōu)秀值良好值平均值較低值較差值一、財務效益狀況凈資產(chǎn)收益率(%)5.41.2-0.1-3.4-7.9總資產(chǎn)報酬率(%)6.93.10.8-1-2.6資本保值增值率(%)104.2101.198.591.2

9、83.7主營業(yè)務利潤率(%)38.528.217.412.22.9盈余現(xiàn)金保障倍數(shù)17.77.83.21.3-0.3成本費用利潤率(%)7.55.20.1-9.3-20.5二、資產(chǎn)營運狀況總資產(chǎn)周轉率(次)0.60.50.40.30.1流動資產(chǎn)周轉率(次)1.91.30.80.50.3存貨周轉率(次)34.120.614.410.46.9應收帳款周轉率(次)20.510.14.41.80.9不良資產(chǎn)比率(%)0.12.35.314.626.3三、償債能力狀況資產(chǎn)負債率(%)32.639.744.26176.1已獲利息倍數(shù)7.531-0.7-2.9速動比率(%)297.8183.399.855.

10、436.4現(xiàn)金流動負債比率(%)26.719.69.6-0.9-6.4四銷發(fā)展營業(yè)狀況值率(%)29.621.911.47.4-1.2三本積累率均增長率16.312.57.71.3-4.7(%三年銷售平均增長率18.913.17.1-2-5.2(%)20.414.184.2-0.7技術投入比率(%)4.11.70.80.40.2六、電力生產(chǎn)業(yè)全行業(yè)項目優(yōu)秀值良好值平均值較低值較差值一、財務效益狀況凈資產(chǎn)收益率(%)10.27.95.62.4-3.8總資產(chǎn)報酬率(%)8.96.74.81.8-2.3資本保值增值率(%)107.4105.6103.6101.295.8主營業(yè)務利潤率(%)44.63

11、3.422.618.65.4盈余現(xiàn)金保障倍數(shù)5.94.31.70.3-0.1成本費用利潤率(%)35.326.414.33.3-10.2二、資產(chǎn)營運狀況總資產(chǎn)周轉率(次)0.50.40.30.20.1流動資產(chǎn)周轉率(次)2.51.91.50.90.5存貨周轉率(次)28.718.610.17.42.9應收帳款周轉率(次)10.79.26.64.11.4不良資產(chǎn)比率(%)0.10.82.27.918.8三、償債能力狀況資產(chǎn)負債率(%)40.847.660.177.589已獲利息倍數(shù)8.34.43.32.11.6速動比率(%)177.8143.199.681.336.4現(xiàn)金流動負債比率(%)332

12、515.47.7-6.4四銷發(fā)展營業(yè)狀況值率(%)26.318.48.7-2-15.2資本積累率均增長率11.352.5-4.5-10.4(%三年銷售平均增長率16.39.64.90.5-9.2(%)19.512.95.90.5-7.4技術投入比率(%)0.80.60.40.20七、醫(yī)藥工業(yè)全行業(yè)項目優(yōu)秀值良好值平均值較低值較差值一、財務效益狀況凈資產(chǎn)收益率(%)1711.67.41.4-6.6總資產(chǎn)報酬率(%)97.15.30.7-2.6資本保值增值率(%)115.8110.3105.698.890.3主營業(yè)務利潤率(%)47.638.530.119.36盈余現(xiàn)金保障倍數(shù)7.13.21.10

13、.5-0.5成本費用利潤率(%)2014.792.1-10.8二、資產(chǎn)營運狀況總資產(chǎn)周轉率(次)1.10.90.60.40.1流動資產(chǎn)周轉率(次)1.91.51.10.70.4存貨周轉率(次)5.44.12.91.50.7應收帳款周轉率(次)8.75.53.62.11.1不良資產(chǎn)比率(%)0.83.56.814.120.6三、償債能力狀況資產(chǎn)負債率(%)41.451.66680.592.9已獲利息倍數(shù)7.84.32.91.1-1速動比率(%)123.897.376.747.830.8現(xiàn)金流動負債比率(%)19.5136.60.2-5.6四銷發(fā)展營業(yè)狀況值率(%)33.925.113.7-2.3

14、-17.1資本積累率均增長率16.313.56.8-1.8-12.2(%三年銷售平均增長率24.519.29.70.7-16.7(%)27.420.410.70.8-15.7技術投入比率(%)2.61.30.90.50.2八、房地產(chǎn)開發(fā)全行業(yè)項目優(yōu)秀值良好值平均值較低值較差值一、財務效益狀況凈資產(chǎn)收益率(%)10.15.11.9-1.7-6.8總資產(chǎn)報酬率(%)5.13.520.6-2.2資本保值增值率(%)109.9105.910297.993.6主營業(yè)務利潤率(%)32.224.315.68.1-1.9盈余現(xiàn)金保障倍數(shù)8.73.70.5-0.7-4.7成本費用利潤率(%)22.514.98

15、.1-1.5-14.2二、資產(chǎn)營運狀況總資產(chǎn)周轉率(次)0.50.40.30.20.1流動資產(chǎn)周轉率(次)0.60.50.30.20.1存貨周轉率(次)1.50.70.30.20.1應收帳款周轉率(次)19.29.42.51.80.1不良資產(chǎn)比率(%)00.93.48.717.2三、償債能力狀況資產(chǎn)負債率(%)4659.179.292.798.9已獲利息倍數(shù)5.23.82.10.6-2.2速動比率(%)112.584.25641.929.1現(xiàn)金流動負債比率(%)11.26.81.3-2.4-8.5四銷發(fā)展營業(yè)狀況值率(%)1.2-6.5-15-20.6-24.1資本積累率均增長率13.49.7

16、3.1-3.1-10.8(%三年銷售平均增長率21.510.22-2.9-11.8(%)178.5-4.4-17.6-27.2技術投入比率(%)00000九、房地產(chǎn)業(yè)全行業(yè)項目優(yōu)秀值良好值|平均值較低值較差值一、財務效益狀況凈資產(chǎn)收益率(%)10.162.20.3-6.4總資產(chǎn)報酬率(%)5.73.520.4-2.1資本保值增值率(%)109.8105.3102.299.893.8主營業(yè)務利潤率(%)32.424.617.38.93.2盈余現(xiàn)金保障倍數(shù)8.83.90.4-0.7-4成本費用利潤率(%)24.315.98.6-1.4-13.1二、資產(chǎn)營運狀況總資產(chǎn)周轉率(次)0.60.40.30

17、.20.1流動資產(chǎn)周轉率(次)0.70.50.30.20.1存貨周轉率(次)2.310.40.30.2應收帳款周轉率(次)20.311.72.31.50.1不良資產(chǎn)比率(%)0.224.29.314.1三、償債能力狀況資產(chǎn)負債率(%)46.15979.28798.3已獲利息倍數(shù)5.33.62.10.9-2.2速動比率(%)132.699.758.746.431.3現(xiàn)金流動負債比率(%)12.471-3.3-8.7四銷發(fā)展營業(yè)狀況值率(%)2.7-8.9-15-22.4-32.8三本積累率均增長率1510.43.3-3.2-13.4(%三年銷售平均增長率209.90.9-4.6-12.4(%)1

18、8.18.2-4.7-11.2-26.3技術投入比率(%)00000十、批發(fā)和零售貿易業(yè)全行業(yè)項目優(yōu)秀值良好值平均值較低值較差值一、財務效益狀況凈資產(chǎn)收益率(%)11.58.95.90.8-8.8總資產(chǎn)報酬率(%)653.20.4-4.3資本保值增值率(%)109.8107.6105.410192主營業(yè)務利潤率(%)13.98.35.51.3-3.7盈余現(xiàn)金保障倍數(shù)9.24.41-0.7-5.1成本費用利潤率(%)5.13.41.8-6.6-19.4二、資產(chǎn)營運狀況總資產(chǎn)周轉率(次)2.41.71.10.70.1流動資產(chǎn)周轉率(次)3.9320.80.1存貨周轉率(次)17.112.17.94

19、.90.4應收帳款周轉率(次)19.510.66.420.2不良資產(chǎn)比率(%)0.63.413.724.539.8三、償債能力狀況資產(chǎn)負債率(%)51.164.880.491.599.8已獲利息倍數(shù)3.93.21.90.3-3.4速動比率(%)121.4100.677.355.630現(xiàn)金流動負債比率(%)10.87.53.2-1-6.9四銷發(fā)展營業(yè)狀況值率(%)19.99.83.1-13.2-32.8三本積累率均增長率15.610.84.40-11.5(%三年銷售平均增長率1680.2-5.4-16.4(%)22.215.13.8-11.5-31.4技術投入比率(%)00000一、電信業(yè)全行業(yè)

20、項目優(yōu)秀值良好值平均值較低值較差值一、財務效益狀況凈資產(chǎn)收益率(%)12.39.15.3-1.8-9.2總資產(chǎn)報酬率(%)10.475-1.1-6.2資本保值增值率(%)110.4107.6104.59893.1主營業(yè)務利潤率(%)41.335.430.513.5-5.4盈余現(xiàn)金保障倍數(shù)5.52.31.10.8-0.1成本費用利潤率(%)27.118.47.4-6.1-24.7二、資產(chǎn)營運狀況總資產(chǎn)周轉率(次)1.10.50.30.20.1流動資產(chǎn)周轉率(次)2.52.11.40.60.1存貨周轉率(次)3425.520.310.52.4應收帳款周轉率(次)11.6119.88.53.8不良資

21、產(chǎn)比率(%)00.41.25.214.8三、償債能力狀況資產(chǎn)負債率(%)35.944.351.765.175.6已獲利息倍數(shù)7.953.10.8-3.8速動比率(%)146.7128.158.841.133.2現(xiàn)金流動負債比率(%)37.731.925.65.6-5.8四銷發(fā)展營業(yè)狀況值率(%)21.313.38.2-1.4-11.3資本積累率均增長率21.91510.1-2.1-14.1(%三年銷售平均增長率27.217.311.31.3-17.4(%)2319.811.50.7-18.6技術投入比率(%)3.51.90.90.30.1十二、道路運輸業(yè)全行業(yè)項目優(yōu)秀值良好值平均值較低值較差值

22、一、財務效益狀況凈資產(chǎn)收益率(%)5.94.72.8-0.4-5.8總資產(chǎn)報酬率(%)5.64.330.5-3.5資本保值增值率(%)105.8103.8101.59995.5主營業(yè)務利潤率(%)52402816.74.3盈余現(xiàn)金保障倍數(shù)14.25.91.80.7-0.3成本費用利潤率(%)22.317.8134.9-21.1二、資產(chǎn)營運狀況總資產(chǎn)周轉率(次)0.70.50.30.20.1流動資產(chǎn)周轉率(次)32.31.10.90.2存貨周轉率(次)3321.911.27.52.1應收帳款周轉率(次)19.812.25.42.70.5不良資產(chǎn)比率(%)00.93.215.124.5三、償債能力

23、狀況資產(chǎn)負債率(%)40.551.367.28396.1已獲利息倍數(shù)6.14.32.10.9-3.4速動比率(%)125.1102.571.445.629.9現(xiàn)金流動負債比率(%)22.316.19.71.4-5.5四銷發(fā)展營業(yè)狀況值率(%)24.41791.6-16.4資本積累率均增長率11.38.97-1.1-13.7(%三年銷售平均增長率19.510.56.2-3-16.9(%)24.317.711.8-3-18技術投入比率(%)00000十三、建筑業(yè)全行業(yè)項目優(yōu)秀值良好值平均值較低值較差值一、財務效益狀況凈資產(chǎn)收益率(%)7.44.82.5-0.3-4.8總資產(chǎn)報酬率(%)3.52.4

24、1.30-2.3資本保值增值率(%)106.7104.7101.898.794.4主營業(yè)務利潤率(%)20.712.37.44.92.2盈余現(xiàn)金保障倍數(shù)10.54.11.20.1-3.7成本費用利潤率(%)5.12.61-1.2-2.2二、資產(chǎn)營運狀況總資產(chǎn)周轉率(次)1.40.90.60.30.2流動資產(chǎn)周轉率(次)2.11.510.60.3存貨周轉率(次)19.710.84.22.70.9應收帳款周轉率(次)11.15.831.90.7不良資產(chǎn)比率(%)0.43.26.911.624.3三、償債能力狀況資產(chǎn)負債率(%)55.968.281.991.597.6已獲利息倍數(shù)4.73.21.60

25、.2-2.9速動比率(%)121.4102.88371.948.2現(xiàn)金流動負債比率(%)10.96.12.5-1.7-5.8四銷發(fā)展營業(yè)狀況值率(%)28.817.58.8-4.9-23.6三本積累率均增長率14.79.94.6-2.3-10.4(%三年銷售平均增長率20.315.45.4-0.2-11.1(%)31.621.6101.2-20.2技術投入比率(%)00000十四、啤酒制造業(yè)全行業(yè)項目優(yōu)秀值良好值平均值較低值較差值一、財務效益狀況凈資產(chǎn)收益率(%)8.77.23.9-1.9-7.4總資產(chǎn)報酬率(%)7.25.33.61.6-3.9資本保值增值率(%)108.2106.7103.797.293.5主營業(yè)務利潤率(%)24.421.617.18.9-1.6盈余現(xiàn)金保障倍數(shù)8.15.53.12.31.1成本費用利潤率(%)12.88.14.8-9.4-20.5二、資產(chǎn)營運狀況總資產(chǎn)周轉率(次)0.90.80.60.40.1流動資產(chǎn)周轉率(次)2.82.11.610.2存貨周轉率(次)4.94.23.32.61.2應收帳款周轉率(次)16.51310.36.51.6不良資產(chǎn)比