中華工商上市公司財(cái)務(wù)指標(biāo)指數(shù)

1、中華工商上市公司財(cái)務(wù)指標(biāo)指數(shù)？（2011年度）中華全國工商業(yè)聯(lián)合會經(jīng)濟(jì)部中華財(cái)務(wù)咨詢有限公司、23個行業(yè)（不含創(chuàng)業(yè)板上市公司）財(cái)務(wù)指標(biāo)指數(shù),指數(shù)指標(biāo)綜合（本期所有1900家A股非ST非創(chuàng)業(yè)板 上市公司的整體情況）1農(nóng)林牧漁（包括：林業(yè)、農(nóng)產(chǎn)品加工、農(nóng)業(yè)綜合、飼料、漁業(yè)、種植業(yè)，共計(jì)59家）2采掘（包括：煤炭開采、其他采掘、石 油開采，共計(jì)45家）閾值下限（15%）閾值上限（85%）均值（70%閾值范圍）中位數(shù)閾值下限（15%）閾值上限（85%）均值（70%閾值范圍）中位數(shù)閾值下限（15%）閾值上限（85%）均值（70%W值范圍）中位 數(shù)1.流動比率0.893.671.741.550.863.1

2、01.561.390.662.351.291.162.速動比率0.482.951.201.060.362.040.850.720.442.191.081.073.經(jīng)營現(xiàn)金流比率-0.130.410.100.09-0.040.520.150.120.030.700.280.224.存貨周轉(zhuǎn)率1.4412.154.774.110.959.173.933.604.7821.4311.9410.935.應(yīng)收賬款周轉(zhuǎn)率3.7561.1614.919.727.4595.2731.2621.968.0972.5728.8720.736.總資產(chǎn)周轉(zhuǎn)率0.311.260.710.680.381.750.820.

3、750.401.530.770.707.資產(chǎn)負(fù)債率20.7269.0845.8247.1524.0765.8843.9542.9828.0864.8946.0945.368.已獲利息倍數(shù)1.6730.258.445.741.4522.216.153.722.7443.0913.9810.319.毛利率10.7043.2324.0722.147.3334.0919.7819.7510.8343.7330.5531.7810.凈利率1.5019.628.387.470.6116.937.536.202.3922.9011.219.8911.總資產(chǎn)報(bào)酬率2.8913.337.106.763.4013

4、.127.747.124.5918.5911.1910.7712.凈資產(chǎn)收益率2.6319.899.859.191.4621.189.698.584.0223.7314.8715.1713.投入資本回報(bào)率 1.4114.036.586.200.7413.516.385.851.9520.669.869.6114.營業(yè)收入現(xiàn)金含量比-0.080.190.050.04-0.030.160.060.050.020.340.140.1415.營業(yè)收入增長率%-1.7040.6518.0717.174.2349.3022.6421.238.9166.3225.7624.0316.凈資產(chǎn)收益率增長率%-6

5、4.9439.37-10.73-5.75-73.21142.7612.0310.10-59.3824.59-11.50-12.04行業(yè)指數(shù) 指標(biāo) 3化工(包括：化工新材料、化學(xué)纖維、化 學(xué)原料、化學(xué)制品、石油化工、塑料、橡膠， 共計(jì)180家)4黑色金屬(包括：鋼鐵、金屬制品，共計(jì)33家)5有色金屬(包括：金屬新材料、有色金 屬冶煉，共計(jì)68家)閾值下限(15%)閾值上限(85%)均值(70% 閾值范圍)中位數(shù)閾值下限(15%)閾值上限(85%)均值(70% 閾值范圍)中位數(shù)閾值下限(15%)閾值上限(85%)均值(70%閾值范 圍)中位數(shù)1.流動比率0.743.651.621.390.601.

6、190.890.930.843.031.511.402.速動比率0.472.881.191.010.330.760.500.500.432.460.990.843.經(jīng)營現(xiàn)金流比率-0.150.350.100.09-0.030.250.090.07-0.110.320.100.084.存貨周轉(zhuǎn)率3.0112.896.686.403.448.666.336.311.769.754.584.255.應(yīng)收賬款周轉(zhuǎn)率5.9486.0124.4717.7135.12354.10107.9666.856.0692.1623.2514.656.總資產(chǎn)周轉(zhuǎn)率0.531.400.880.840.872.201.2

7、71.150.471.840.940.887.資產(chǎn)負(fù)債率17.7767.6943.8145.0952.0175.6566.2467.2918.0771.5248.7148.708.已獲利息倍數(shù)1.3326.477.034.501.006.472.582.071.1016.904.933.679.毛利率8.9930.5017.0516.394.0111.737.167.395.6831.7716.4516.2410.凈利率0.5614.525.505.310.035.571.491.090.3413.775.815.5511.總資產(chǎn)報(bào)酬率2.8913.357.016.441.298.974.71

8、4.752.8317.877.426.8912.凈資產(chǎn)收益率1.4518.168.397.530.1613.735.845.210.8924.459.438.2313.投入資本回報(bào)率 0.6512.555.715.200.095.702.442.300.3415.455.445.3914.營業(yè)收入現(xiàn)金含量比-0.050.140.040.04-0.010.130.040.03-0.050.120.030.0415.營業(yè)收入增長率%3.1652.6424.1222.585.3633.5316.3216.305.6765.7529.2225.9716.凈資產(chǎn)收益率增長率%-74.3748.81-17

9、.86-18.82-96.2262.86-21.97-18.98-77.74134.14-6.66-7.88行業(yè)6建筑材料(包括：建筑材料、建筑裝飾， 共計(jì)104家)7機(jī)械設(shè)備(包括：電器設(shè)備、普通機(jī)械、儀器儀表、專用設(shè)備，共計(jì) 240家)8電子(包括：半導(dǎo)體、其他電子器件、元件、顯示器件，共計(jì) 89家)指數(shù)閾值下限(15%)閾值上限(85%)均值(70% 閾值范圍)中位數(shù)閾值下限(15%)閾值上限(85%)均值(70% 閾 值范圍)中位數(shù)閾值下限(15%)閾值上限(85%)均值(70%閾值范 圍)中位數(shù)指標(biāo)1.流動比率0.912.641.411.251.244.362.191.851.276

10、.102.491.992.速動比率0.532.061.010.900.803.721.641.330.894.661.971.493.經(jīng)營現(xiàn)金流比率-0.130.330.050.04-0.220.180.000.00-0.050.540.150.144.存貨周轉(zhuǎn)率2.189.374.684.091.655.193.102.912.438.654.654.235.應(yīng)收賬款周轉(zhuǎn)率2.7729.129.456.432.049.114.434.183.236.704.534.466.總資產(chǎn)周轉(zhuǎn)率0.451.220.790.780.391.070.660.630.340.980.650.657.資產(chǎn)負(fù)債

11、率30.7276.6856.4156.7118.5761.2040.3039.5312.2556.0234.1035.738.已獲利息倍數(shù)2.1614.475.764.661.7437.2110.426.612.0542.6611.738.349.毛利率10.9730.8019.2417.3514.1636.3023.3523.1712.9037.6622.9821.5910.凈利率1.7313.996.635.972.0316.618.187.742.1418.168.988.7911.總資產(chǎn)報(bào)酬率3.0412.967.297.112.6612.216.766.942.7013.246.86

12、6.4812.凈資產(chǎn)收益率4.7323.3912.5211.482.7518.619.298.752.1818.288.558.1213.投入資本回報(bào)率 2.4614.187.366.971.7913.306.836.641.5612.726.526.5314.營業(yè)收入現(xiàn)金含量比-0.080.160.030.02-0.120.100.000.00-0.030.160.060.0615.營業(yè)收入增長率%1.4945.4821.9219.92-0.6638.8118.0918.33-5.6054.6517.1215.5416.凈資產(chǎn)收益率增長率%-61.2141.67-11.42-8.56-71.

13、5826.75-21.85-18.16-65.1756.09-9.94-10.24行業(yè)指數(shù) 指標(biāo)9交運(yùn)設(shè)備(包括：非汽車交運(yùn)設(shè)備、汽車 服務(wù)、汽車零部件、汽車整車，共計(jì)107家)10信息設(shè)備(包括：計(jì)算機(jī)設(shè)備、通信設(shè) 備，共計(jì)60家)11家用電器(包括：白色家電 、視聽器 材，共計(jì)36家)閾值下限(15%)閾值上限(85%)均值(70% 閾值范圍)中位數(shù)閾值下限(15%)閾值上限(85%)均值(70% 閾 值范圍)中位數(shù)閾值下限(15%)閾值上限(85%)均值(70%閾值范 圍)中位數(shù)1.流動比率1.042.911.601.551.254.812.172.021.143.691.791.432

14、.速動比率0.672.241.161.070.884.031.621.410.852.911.351.243.經(jīng)營現(xiàn)金流比率-0.090.270.060.04-0.250.310.000.02-0.150.230.040.054.存貨周轉(zhuǎn)率2.3410.014.694.171.518.813.853.654.037.485.465.345.應(yīng)收賬款周轉(zhuǎn)率3.4828.438.116.492.508.324.614.245.2726.5810.999.376.總資產(chǎn)周轉(zhuǎn)率0.491.330.830.820.451.180.750.730.771.691.131.087.資產(chǎn)負(fù)債率27.6766.

15、4047.3148.2719.1359.8338.8436.6423.3872.3048.7654.658.已獲利息倍數(shù)2.4777.0911.847.972.4033.519.417.221.9429.698.495.379.毛利率10.7828.3618.6517.579.8345.2026.0524.8312.7828.3719.3318.8310.凈利率1.5512.906.135.881.3715.967.296.831.248.345.395.4811.總資產(chǎn)報(bào)酬率2.3413.076.545.642.4510.586.275.872.9612.917.597.4212.凈資產(chǎn)收益

16、率2.7717.999.619.093.0114.538.087.703.8826.8311.7610.3313.投入資本回報(bào)率 1.9013.636.515.721.7212.886.226.071.8917.077.967.0814.營業(yè)收入現(xiàn)金含量比-0.060.120.030.03-0.090.120.000.01-0.070.080.010.0315.營業(yè)收入增長率%-2.5025.5112.2511.85-7.7443.3718.0617.08-2.5727.6614.1714.2716.凈資產(chǎn)收益率增長率%-69.1111.41-22.89-20.36-64.1233.37-4.

17、02-0.42-64.0328.86-8.89-3.00行業(yè)指數(shù) 指標(biāo)12食品飲料(包括：食品加工、食品制造、飲料制造，共計(jì) 55家)13紡織服裝(包括：紡織、服裝，共計(jì) 68家)14輕工制造(包括：包裝印刷、其他輕工制造、造紙，共計(jì) 71家)閾值下限(15%)閾值上限(85%)均值(70% 閾值范圍)中位數(shù)閾值下限(15%)閾值上限(85%)均值(70% 閾 值范圍)中位數(shù)閾值下限(15%)閾值上限(85%)均值(70%閾值范 圍)中位數(shù)1.流動比率0.984.752.181.760.984.992.161.900.934.912.111.852.速動比率0.493.571.481.250.

18、574.061.481.170.534.031.401.133.經(jīng)營現(xiàn)金流比率0.000.710.280.25-0.070.450.150.13-0.090.470.110.104.存貨周轉(zhuǎn)率0.878.103.273.121.527.163.533.451.945.793.743.535.應(yīng)收賬款周轉(zhuǎn)率8.24299.0380.7933.285.4224.7213.1412.274.6718.809.338.646.總資產(chǎn)周轉(zhuǎn)率0.391.280.780.700.461.260.800.760.420.960.680.677.資產(chǎn)負(fù)債率13.1858.3836.4636.6215.3262.

19、5937.6136.2214.4363.3537.4035.288.已獲利息倍數(shù)1.2150.1810.396.211.7666.1715.807.191.3436.615.343.829.毛利率20.8168.4240.2138.229.0142.7523.2121.4712.0433.8421.8520.9810.凈利率1.9423.7510.6510.041.9315.518.067.570.8413.756.486.4211.總資產(chǎn)報(bào)酬率3.3723.0510.139.082.8016.398.057.792.6712.396.626.6712.凈資產(chǎn)收益率3.2234.3113.02

20、10.342.4719.599.478.000.9814.567.257.4613.投入資本回報(bào)率 2.2024.8610.188.091.6815.056.826.390.5611.185.045.1014.營業(yè)收入現(xiàn)金含量比0.000.320.090.08-0.050.140.050.06-0.050.160.050.0515.營業(yè)收入增長率%2.8741.5321.8920.962.8836.6519.8420.88-1.2836.9914.3312.9416.凈資產(chǎn)收益率增長率%-71.4336.34-9.08-0.32-59.0244.41-1.722.78-81.9323.86-3

21、3.28-32.18行業(yè)指數(shù) 指標(biāo)15醫(yī)藥生物(包括：化學(xué)制藥、生物制品、 醫(yī)療器械、醫(yī)約商業(yè)、中藥、醫(yī)療服務(wù)，共 計(jì)129家)16公用事業(yè)(包括：電力、環(huán)保、燃?xì)狻⑺?務(wù)，共計(jì)71家)17交通運(yùn)輸(包括：港口、公路運(yùn)輸、航 空運(yùn)輸、機(jī)場、路橋、水路運(yùn)輸、鐵路運(yùn)輸、物流，共計(jì) 79家)閾值下限(15%)閾值上限(85%)均值(70% 閾值范圍)中位數(shù)閾值下限(15%)閾值上限(85%)均值(70% 閾 值范圍)中位數(shù)閾值下限(15%)閾值上限(85%)均值(70%閾值范 圍)中位數(shù)1.流動比率1.087.832.471.940.421.720.780.740.482.661.181.062.速

22、動比率0.706.901.931.320.301.190.630.580.362.190.980.933.經(jīng)營現(xiàn)金流比率-0.090.810.170.150.030.400.210.210.040.820.330.274.存貨周轉(zhuǎn)率1.566.973.613.503.7041.0416.7917.062.25204.6238.4223.355.應(yīng)收賬款周轉(zhuǎn)率3.9416.668.117.714.8726.5811.8210.326.9152.7420.8116.306.總資產(chǎn)周轉(zhuǎn)率0.361.220.730.680.200.640.370.330.160.770.360.317.資產(chǎn)負(fù)債率11

23、.6558.5034.8236.1741.9578.2959.6359.5222.3770.8846.0545.568.已獲利息倍數(shù)1.5944.8212.648.221.1411.613.722.602.1619.057.667.069.毛利率16.2864.9439.2338.469.0142.6721.9319.728.2459.9432.8828.8410.凈利率1.9523.2311.1910.420.7826.849.967.643.4134.8517.3714.0211.總資產(chǎn)報(bào)酬率3.7016.699.238.923.3610.036.085.933.4812.827.717.

24、4212.凈資產(chǎn)收益率3.7922.9512.0112.121.5414.937.686.994.5617.329.969.8413.投入資本回報(bào)率 1.8417.119.018.620.3310.293.872.871.4811.166.196.2014.營業(yè)收入現(xiàn)金含量比-0.040.220.070.070.040.400.180.180.020.510.260.2315.營業(yè)收入增長率%1.6634.1016.2615.98-3.9428.6414.4815.45-10.8436.0712.4612.2316.凈資產(chǎn)收益率增長率%-55.8529.26-5.53-2.02-71.4639

25、.70-13.75-9.93-41.9231.59-5.35-4.37行業(yè)指數(shù) 指標(biāo)18房地產(chǎn)(包括：房地產(chǎn)開發(fā)、園區(qū)開發(fā)， 共計(jì)138家)19金融服務(wù)(包括：信托、銀行、證券、保 險(xiǎn)，共計(jì)49家)20商業(yè)貿(mào)易(包括：零售、貿(mào)易，共計(jì)87家)閾值下限(15%)閾值上限(85%)均值(70% 閾值范圍)中位數(shù)閾值下限(15%)閾值上限(85%)均值(70% 閾 值范圍)中位數(shù)閾值下限(15%)閾值上限(85%)均值(70%閾值范 圍)中位數(shù)1.流動比率1.342.531.791.72-0.671.771.171.182.速動比率0.221.150.530.48-0.391.410.770.703

26、.經(jīng)營現(xiàn)金流比率-0.240.14-0.05-0.04-0.120.330.120.104.存貨周轉(zhuǎn)率0.130.850.300.24-2.3431.9211.529.725.應(yīng)收賬款周轉(zhuǎn)率5.93225.5357.4628.01-17.30723.31183.39108.086.總資產(chǎn)周轉(zhuǎn)率0.140.440.260.25-0.532.331.371.357.資產(chǎn)負(fù)債率43.0478.2162.8764.2432.2194.0969.0163.3336.9076.7259.3260.528.已獲利息倍數(shù)2.5146.5712.909.20-1.7828.028.517.729.毛利率19.9

27、953.3437.8238.17-8.0526.8617.4218.5610.凈利率5.1323.2413.9513.5311.8942.9631.5834.530.897.643.733.5811.總資產(chǎn)報(bào)酬率2.109.205.415.36-3.1011.956.496.4312.凈資產(chǎn)收益率3.2321.0410.9810.073.8623.7013.3712.643.3218.7710.7010.7013.投入資本回報(bào)率 1.6511.745.505.09-1.5116.537.046.1614.營業(yè)收入現(xiàn)金含量比-0.510.25-0.11-0.10-0.040.140.050.06

28、15.營業(yè)收入增長率%-37.0754.529.2110.46-6.4335.0619.7519.2916.凈資產(chǎn)收益率增長率%-54.6487.041.712.19-34.1269.657.826.68指數(shù) 指標(biāo)21餐飲旅游（包括：餐飲、景點(diǎn)、酒店、旅游綜合，共計(jì) 25家）22信息服務(wù)（包括：傳媒、計(jì)算機(jī)應(yīng)用、通信運(yùn)營、網(wǎng)絡(luò)服務(wù)，共計(jì) 78家）23其他類（上述分類以外的行業(yè)，共計(jì)29家）閾值下限（15%）閾值上限（85%）均值（70%閾 值范圍）中位數(shù)閾值下限（15%）閾值上限（85%）均值（70% 閾 值范圍）中位數(shù)閾值下限（15%）閾值上限（85%）均值（70% 閾 值范圍）中位數(shù)1.流

29、動比率0.662.241.331.151.477.603.452.840.732.711.381.292.速動比率0.442.111.130.931.237.243.052.330.471.720.740.623.經(jīng)營現(xiàn)金流比率0.141.000.420.25-0.030.860.320.27-0.400.16-0.010.004.存貨周轉(zhuǎn)率1.5030.3311.768.712.2926.977.125.460.518.953.532.465.應(yīng)收賬款周轉(zhuǎn)率9.98166.7353.0637.013.1923.209.386.974.7146.0416.4510.556.總資產(chǎn)周轉(zhuǎn)率0.20

30、1.250.550.430.281.160.630.620.211.020.510.497.資產(chǎn)負(fù)債率18.9751.2334.7834.4410.7652.2027.8527.6829.7373.0853.3053.358.已獲利息倍數(shù)2.1049.9713.4611.973.5595.5018.5218.141.3717.684.222.739.毛利率30.0469.4248.9149.0417.9459.6536.7036.558.5935.4618.9217.1710.凈利率3.8517.079.607.974.7725.6612.9311.460.6122.846.373.9811.

31、總資產(chǎn)報(bào)酬率2.3015.087.567.783.0513.848.257.572.0710.315.125.1312.凈資產(chǎn)收益率1.6516.348.168.124.4920.7811.1910.440.6416.976.364.6613.投入資本回報(bào)率 1.4013.766.676.403.7317.629.469.340.339.703.783.0014.營業(yè)收入現(xiàn)金含量比0.070.370.220.23-0.010.340.120.12-0.340.15-0.010.0115.營業(yè)收入增長率%1.2846.9421.8823.370.8937.5518.2017.78-11.6239

32、.5114.1018.0116.凈資產(chǎn)收益率增長率%-49.62132.033.60-4.89-40.3930.36-1.19-0.18-72.72100.652.065.83備注：1.金融服務(wù)行業(yè)（包括信托、銀行、證券、保險(xiǎn)）計(jì)算了資產(chǎn)負(fù)債率、凈利率、凈資產(chǎn)收益率這3個指數(shù)。原因在于，金融行業(yè)的經(jīng)營過程與一般的生產(chǎn)、制造行業(yè)存在較大差異。因此，該行業(yè)部分上市公司不適用于流動比率、速動比率、存貨周轉(zhuǎn)率等指標(biāo)。2.綜合指標(biāo)指數(shù)的計(jì)算過程中，資產(chǎn)負(fù)債率、凈利率、凈資產(chǎn)收益率的計(jì)算基礎(chǔ)是23個行業(yè)的所有上市公司基礎(chǔ)數(shù)據(jù)；其余指標(biāo)的計(jì)算基礎(chǔ)是除金融行業(yè)之外22個行業(yè)的所有上市公司基礎(chǔ)數(shù)據(jù)。、民營、非民營上市公司（不含創(chuàng)業(yè)板上市公司）及創(chuàng)業(yè)板財(cái)務(wù)指標(biāo)指數(shù)亍業(yè)指數(shù) 指標(biāo)民營上市公司（共計(jì) 942家）國有及其他類上市公司（共計(jì)958家）創(chuàng)業(yè)板（共計(jì)311家）閾值下限（15%）閾值上限（85%）均值（70%閾