關(guān)于公布《海關(guān)認(rèn)證企業(yè)標(biāo)準(zhǔn)》財(cái)務(wù)狀況類(lèi)指標(biāo)認(rèn)定標(biāo)準(zhǔn)的公告

關(guān)于公布《海關(guān)認(rèn)證企業(yè)標(biāo)準(zhǔn)》財(cái)務(wù)狀況類(lèi)指標(biāo)認(rèn)定標(biāo)準(zhǔn)的公告海關(guān)總署公告2019年第46號(hào)現(xiàn)將《海關(guān)認(rèn)證企業(yè)標(biāo)準(zhǔn)》（海關(guān)總署公告2018年第177號(hào)）中財(cái)務(wù)狀況類(lèi)指標(biāo)的認(rèn)定標(biāo)準(zhǔn)公告如下：一、會(huì)計(jì)信息認(rèn)定標(biāo)準(zhǔn)企業(yè)申請(qǐng)認(rèn)證的，應(yīng)當(dāng)提交當(dāng)年度會(huì)計(jì)師事務(wù)所出具的審計(jì)報(bào)告；企業(yè)重新認(rèn)證的，應(yīng)當(dāng)提交自成為認(rèn)證企業(yè)或者最近一次重新認(rèn)證后每一年度會(huì)計(jì)師事務(wù)所出具的審計(jì)報(bào)告。海關(guān)按照下列情形對(duì)“會(huì)計(jì)信息”標(biāo)準(zhǔn)是否達(dá)標(biāo)進(jìn)行認(rèn)定：（一）提交無(wú)保留意見(jiàn)審計(jì)報(bào)告的，該項(xiàng)標(biāo)準(zhǔn)為達(dá)標(biāo)；（二）提交帶保留意見(jiàn)審計(jì)報(bào)告的，該項(xiàng)標(biāo)準(zhǔn)為基本達(dá)標(biāo)；（三）提交否定意見(jiàn)或者無(wú)法表示意見(jiàn)的審計(jì)報(bào)告，或者不能提交審計(jì)報(bào)告的，該項(xiàng)標(biāo)準(zhǔn)為不達(dá)標(biāo)。二、綜合財(cái)務(wù)狀況認(rèn)定標(biāo)準(zhǔn)（一）“綜合財(cái)務(wù)狀況”認(rèn)證標(biāo)準(zhǔn)。海關(guān)按照下列情形對(duì)“綜合財(cái)務(wù)狀況”標(biāo)準(zhǔn)是否達(dá)標(biāo)進(jìn)行認(rèn)定：1、“資產(chǎn)負(fù)債率”為達(dá)標(biāo)、“綜合分值”為達(dá)標(biāo)的，該項(xiàng)標(biāo)準(zhǔn)為達(dá)標(biāo)；2、“資產(chǎn)負(fù)債率”為達(dá)標(biāo)、“綜合分值”為基本達(dá)標(biāo)的，該項(xiàng)標(biāo)準(zhǔn)為基本達(dá)標(biāo)；3、“資產(chǎn)負(fù)債率”和“綜合分值”任意一項(xiàng)為不達(dá)標(biāo)的，該項(xiàng)標(biāo)準(zhǔn)為不達(dá)標(biāo)。企業(yè)重新認(rèn)證的，自成為認(rèn)證企業(yè)或者最近一次重新認(rèn)證后，每一年度“綜合財(cái)務(wù)狀況”標(biāo)準(zhǔn)應(yīng)當(dāng)為達(dá)標(biāo)或者基本達(dá)標(biāo)。（二）“資產(chǎn)負(fù)債率”和“綜合分值”認(rèn)定標(biāo)準(zhǔn)。1、資產(chǎn)負(fù)債率≤95%，為達(dá)標(biāo)；資產(chǎn)負(fù)債率＞95%，為不達(dá)標(biāo)。2、綜合分值≥0，為達(dá)標(biāo)；-1≤綜合分值＜0，為基本達(dá)標(biāo)；綜合分值＜-1，為不達(dá)標(biāo)。綜合分值=營(yíng)業(yè)利潤(rùn)率分值*0.21+凈資產(chǎn)收益率分值*0.21+速動(dòng)比率分值*0.161+現(xiàn)金流動(dòng)負(fù)債比率分值*0.161+資產(chǎn)負(fù)債率分值*0.258。（三）指標(biāo)計(jì)算公式。1、營(yíng)業(yè)利潤(rùn)率=營(yíng)業(yè)利潤(rùn)/營(yíng)業(yè)收入凈額；2、凈資產(chǎn)收益率=凈利潤(rùn)/平均凈資產(chǎn)平均凈資產(chǎn)=（年初所有者權(quán)益+年末所有者權(quán)益）/2；3、速動(dòng)比率=速動(dòng)資產(chǎn)/流動(dòng)負(fù)債速動(dòng)資產(chǎn)=（流動(dòng)資產(chǎn)-存貨）；4、現(xiàn)金流動(dòng)負(fù)債比率=經(jīng)營(yíng)性現(xiàn)金凈流量/流動(dòng)負(fù)債；5、資產(chǎn)負(fù)債率=負(fù)債總額/資產(chǎn)總額。營(yíng)業(yè)利潤(rùn)、營(yíng)業(yè)收入凈額、凈利潤(rùn)、經(jīng)營(yíng)性現(xiàn)金凈流量為本期金額；流動(dòng)資產(chǎn)、存貨、流動(dòng)負(fù)債、負(fù)債總額、資產(chǎn)總額為期末值。（四）指標(biāo)分值。1、高級(jí)認(rèn)證企業(yè)。營(yíng)業(yè)利潤(rùn)率、凈資產(chǎn)收益率、速動(dòng)比率、現(xiàn)金流動(dòng)負(fù)債比率大于等于優(yōu)秀值的為2分、大于等于良好值小于優(yōu)秀值的為1分、大于等于平均值小于良好值的為0分、大于等于較差值小于平均值的為-1分、小于較差值的為-2分。資產(chǎn)負(fù)債率小于等于優(yōu)秀值的為2分、小于等于良好值大于優(yōu)秀值的為1分、小于等于平均值大于良好值的為0分、小于等于較差值大于平均值的為-1分、大于較差值的為-2分。2、一般認(rèn)證企業(yè)。營(yíng)業(yè)利潤(rùn)率、凈資產(chǎn)收益率、速動(dòng)比率、現(xiàn)金流動(dòng)負(fù)債比率大于等于良好值的為2分、大于等于平均值小于良好值的為1分、大于等于較低值小于平均值的為0分、大于等于較差值小于較低值的為-1分、小于較差值的為-2分。資產(chǎn)負(fù)債率小于等于良好值的為2分、小于等于平均值大于良好值的為1分、小于等于較低值大于平均值的為0分、小于等于較差值大于較低值的為-1分、大于較差值的為-2分。上述財(cái)務(wù)指標(biāo)的優(yōu)秀值、良好值、平均值、較低值、較差值詳見(jiàn)附件《各行業(yè)財(cái)務(wù)指標(biāo)評(píng)價(jià)標(biāo)準(zhǔn)值》。特此公告。附件：各行業(yè)財(cái)務(wù)指標(biāo)評(píng)價(jià)標(biāo)準(zhǔn)值海關(guān)總署2019年3月19日各行業(yè)財(cái)務(wù)指標(biāo)評(píng)價(jià)標(biāo)準(zhǔn)值序號(hào)行業(yè)種類(lèi)速動(dòng)比率現(xiàn)金流動(dòng)負(fù)債比率資產(chǎn)負(fù)債率銷(xiāo)售（營(yíng)業(yè)）利潤(rùn)率凈資產(chǎn)收益率優(yōu)秀值良好值平均值較低值較差值優(yōu)秀值良好值平均值較低值較差值優(yōu)秀值良好值平均值較低值較差值優(yōu)秀值良好值平均值較低值較差值優(yōu)秀值良好值平均值較低值較差值1農(nóng)林牧漁業(yè)138.6114.166.756.635.315.28.84-5.6-9.454.559.564.574.589.515.1105.9-2.7-10.35.33.41.1-3.8-9.92煤炭工業(yè)108.983.767.338.315.925.716.75.9-5.4-1649.554.559.569.584.528.519.612.74.9-3.411.15.43.4-4.1-8.83石油石化工業(yè)122.382.747.730.221.620.715.27.5-11.2-32.249.554.559.569.584.511.39.16.1-2.8-8.25.64.81.9-4.8-12.44冶金工業(yè)101.554.337.627.7135.93.72.5-3.7-11.449.554.559.569.584.56.85.61.7-5-12.76.761.3-5.8-15.95食品工業(yè)105.992.665.953.437.514.89.24.1-2.7-8.749.554.559.569.584.515.3115.60.9-910.87.94.8-1.6-8.46煙草工業(yè)153.2129.2113.5938246.338.929.822.38.649.554.559.569.584.525.32318.613.1524.118.313.25.6-1.77紡織工業(yè)12398.270.954.74513.28.13.5-3.1-6.949.554.559.569.584.511.46.12.6-2.8-10.48.54.91.7-2.2-6.28森林工業(yè)100.38065.153.244.4103.7-2.4-6.9-10.249.554.559.569.584.512.78.63.1-1.9-10.37.23.90.8-6-10.39輕工業(yè)140.211776.45432.64.50.9-4-8.4-12.749.554.559.569.584.57.66.22.8-7-19.96.140.7-7.9-13.810化學(xué)工業(yè)107.677.356.838.123.412.47.73.5-3.1-9.849.554.559.569.582.816.811.76.31.3-8.210.55.83.5-5-9.911醫(yī)藥工業(yè)125.810786.164.547.925.617.58.1-3-849.554.559.569.584.534.124.117.77.91.819.813.88.81.7-4.412建材工業(yè)120.894.366.760.435.816.311.86.60.9-4.849.554.559.569.584.59.16.86.22-4.59.37.16.4-1.8-8.813機(jī)械工業(yè)103.486.57345.624.46.15.52.9-7.5-17.449.554.559.569.584.515.48.92.6-3.5-11.59.86.23.1-5.7-11.614電力熱力燃?xì)夤I(yè)68.849.63927.918.726.920.911.33.4-4.549.554.559.569.584.513.610.64.6-3-22.88.26.24.8-0.7-8.215水生產(chǎn)與供應(yīng)業(yè)143.6113.395.970.839.235.928165.8-3.749.554.559.569.584.524.420.616.113.32.26.34.43.2-2.5-7.816建筑業(yè)133.6107.981.468.750.36.852.7-4.2-11.558.564.569.584.589.56.65.42.7-0.5-3.214.710.83.8-5.2-11.717交通運(yùn)輸倉(cāng)儲(chǔ)及郵政業(yè)9057.536.825.81814.37.12.3-14.2-27.554.559.564.574.589.56.72.70.1-9.2-15.58.13.40.8-5.3-14.318信息技術(shù)服務(wù)業(yè)143114.673.154.238.429.219.912.13.3-17.854.559.564.574.589.5114.61.9-4.2-16.89.56.23.6-1.5-9.919批發(fā)和零售貿(mào)易業(yè)118.99271.750.725.415.77.12.3-12.8-2354.559.564.574.589.57.540.5-1.5-5.17.35.13.3-5.6-1320住宿和餐飲業(yè)123.395.16536.317.717.38.32.3-4.7-11.954.559.564.574.589.52817.44.8-12.5-21.89.65.31.9-3.1-8.721社會(huì)服務(wù)業(yè)106.998.68873.945.222.314.15.6-6-13.151.259.564.574.589.511.98.83.5-4.5-12.4117.63.80.9-9.622傳播與文化業(yè)153.5129.399.162.635.520.213.14.4-12-17.954.559.564.574.589.542.123.712.40.1-28.513.59.45.6-4.5-11.323電子工業(yè)