論中華工商上市公司財(cái)務(wù)指標(biāo)指數(shù)

1、更多企業(yè)學(xué)院:中小企業(yè)管理全能版183套講座+89700份資料總經(jīng)理、高層管理49套講座+16388份資料中層管理學(xué)院46套講座+6020份資料國(guó)學(xué)智慧、易經(jīng)46套講座人力資源學(xué)院56套講座+27123份資料各階段員工培訓(xùn)學(xué)院77套講座+ 324份資料員工管理企業(yè)學(xué)院67套講座+ 8720份資料工廠生產(chǎn)管理學(xué)院52套講座+ 13920份資料財(cái)務(wù)管理學(xué)院53套講座+ 17945份資料銷(xiāo)售經(jīng)理學(xué)院56套講座+ 14350份資料銷(xiāo)售人員培訓(xùn)學(xué)院72套講座+ 4879份資料中華工商上市公司財(cái)務(wù)指標(biāo)指數(shù)? （2009年度）中華全國(guó)工商業(yè)聯(lián)合會(huì)經(jīng)濟(jì)部中華財(cái)務(wù)咨詢(xún)、23個(gè)行業(yè)（不含創(chuàng)業(yè)板上市公司）財(cái)務(wù)指標(biāo)指

2、數(shù)行業(yè)綜合（本期所有1553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)47家）2采掘（包括：煤炭開(kāi)采、其他采掘、 油開(kāi)采，共計(jì)32家）石指數(shù)指標(biāo)閾值下限（15%）閾值上限（85%）均值（70%閾值圍）中位數(shù)閾值下限（15%）閾值上限（85%）均值（70%閾值圍）中位數(shù)閾值下限（15%）閾值上限（85%）均值（70%閾值圍）中位數(shù)1.流動(dòng)比率0.792.651.461.370.851.911.201.160.671.921.251.122.速動(dòng)比率0.461.970.970.910.311.030.640.580.541.8

3、31.050.963.經(jīng)營(yíng)現(xiàn)金流比率-0.010.530.200.18-0.100.360.090.090.091.010.510.494.存貨周轉(zhuǎn)率1.2211.304.573.991.0810.113.432.215.7934.7113.6512.435.應(yīng)收賬款周轉(zhuǎn)率3.8250.9813.999.485.3366.3222.4220.896.9150.6621.7920.996.總資產(chǎn)周轉(zhuǎn)率0.301.180.660.640.321.850.690.640.451.240.760.687.資產(chǎn)負(fù)債率%27.1070.3249.3649.6832.1167.8650.2448.0829.

4、5865.5447.2649.258.已獲利息倍數(shù)1.5927.387.715.591.029.543.953.802.1336.3616.5213.309.毛利率%10.4542.2923.9722.717.3529.2818.1319.4014.4043.2230.5732.4610.凈利率%1.1119.748.027.160.3911.544.264.333.3321.6111.9211.1911.總資產(chǎn)報(bào)酬率%2.3313.366.776.341.7010.244.964.783.3018.4412.1911.2212.凈資產(chǎn)收益率%1.7521.9810.009.500.5315.

5、176.495.213.6127.5116.0517.0613.投入資本回報(bào)率 %0.8513.886.035.430.298.713.353.422.7017.9111.8012.7414.營(yíng)業(yè)收入現(xiàn)金含量比0.000.310.120.11-0.070.200.060.030.080.400.230.2415.營(yíng)業(yè)收入增長(zhǎng)率%-18.7432.005.355.43-18.6738.381.171.14-32.8716.79-2.83-4.3316.凈資產(chǎn)收益率增長(zhǎng)率%-63.04110.866.791.60-75.79150.6610.9911.49-56.83-1.33-33.69-38.

6、95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)159家)4黑色金屬(包括：鋼鐵、金屬制品，共計(jì)32家)5有色金屬(包括：金屬新材料、有色金 屬冶煉，共計(jì)53家)閾值下限(15%)閾值上限(85%)均值(70%閾值圍)中位數(shù)閾值下限(15%)閾值上限(85%)均值(70%閾值圍)中位數(shù)閾值下限(15%)閾值上限(85%)均值(70%閾值圍)中位數(shù)1.流動(dòng)比率0.652.581.261.130.621.130.860.820.902.431.311.142.速動(dòng)比率0.391.920.890.820.290.710.450.410.391.

7、630.780.753.經(jīng)營(yíng)現(xiàn)金流比率-0.020.600.190.16-0.080.230.100.10-0.080.280.080.084.存貨周轉(zhuǎn)率2.6910.075.665.173.239.315.495.241.668.563.843.435.應(yīng)收賬款周轉(zhuǎn)率5.0558.9518.7213.5213.83277.1085.6055.574.85110.9026.3016.146.總資產(chǎn)周轉(zhuǎn)率0.431.240.730.700.731.851.121.010.421.430.760.707.資產(chǎn)負(fù)債率%24.4669.3249.4051.7548.0672.2262.9564.572

8、8.0870.5551.6455.438.已獲利息倍數(shù)1.1420.205.503.461.244.952.081.791.1712.234.363.349.毛利率%8.0029.8818.1617.514.2411.467.467.356.3730.1114.4712.3310.凈利率%0.3314.025.664.320.274.111.110.890.4210.913.743.7011.總資產(chǎn)報(bào)酬率%2.0915.566.585.541.526.843.243.211.469.665.185.2912.凈資產(chǎn)收益率%0.4922.428.677.260.9410.023.302.630.

9、6112.936.375.9213.投入資本回報(bào)率 %0.2013.865.083.840.433.831.461.140.357.583.273.5414.營(yíng)業(yè)收入現(xiàn)金含量比-0.010.200.090.08-0.050.110.040.04-0.050.140.040.0415.營(yíng)業(yè)收入增長(zhǎng)率%-24.3923.39-3.72-4.18-30.41-7.97-21.29-22.96-25.0021.82-7.41-9.1216.凈資產(chǎn)收益率增長(zhǎng)率%-88.72126.401.86-12.20-88.17112.01-15.63-18.07-83.19108.96-4.11-6.48行業(yè)6建

10、筑材料(包括：建筑材料、建筑裝飾， 共計(jì)82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(zhuān)用設(shè)備，共計(jì)167家)8電子元器件(包括：半導(dǎo)體、其他電子器件、元件、顯示器件，共計(jì)71家)指數(shù) 指標(biāo)閾值下限(15%)閾值上限(85%)均值(70%閾值圍)中位數(shù)閾值下限(15%)閾值上限(85%)均值(70%閾值圍)中位數(shù)閾值下限(15%)閾值上限(85%)均值(70%閾值圍)中位數(shù)1.流動(dòng)比率0.791.771.231.221.082.771.651.581.154.542.091.742.速動(dòng)比率0.491.340.860.860.732.011.171.140.843.991.651.3

11、03.經(jīng)營(yíng)現(xiàn)金流比率0.040.500.200.20-0.040.470.160.13-0.020.870.250.184.存貨周轉(zhuǎn)率2.0610.414.674.301.374.842.842.722.339.404.634.255.應(yīng)收賬款周轉(zhuǎn)率3.6533.0312.328.982.238.024.464.312.976.284.294.266.總資產(chǎn)周轉(zhuǎn)率0.401.180.740.740.431.050.670.630.330.880.580.597.資產(chǎn)負(fù)債率%37.3476.5159.8362.5627.8768.1947.2247.0515.8659.6936.1936.768

12、.已獲利息倍數(shù)2.0515.396.895.221.8638.3411.047.190.5935.558.426.359.毛利率%10.1931.3518.0515.3114.5836.8124.2823.857.1836.7221.5020.3410.凈利率%1.7214.265.955.292.1117.088.708.170.2919.237.236.7511.總資產(chǎn)報(bào)酬率%2.3911.926.536.312.6815.227.757.860.3512.116.076.4812.凈資產(chǎn)收益率%3.5023.9412.5712.272.3927.0012.1211.550.3815.75

13、7.537.7313.投入資本回報(bào)率 %1.9113.426.476.041.5417.387.907.470.2512.105.545.4114.營(yíng)業(yè)收入現(xiàn)金含量比0.030.310.130.13-0.030.210.090.09-0.020.260.110.1015.營(yíng)業(yè)收入增長(zhǎng)率%-1.9751.1423.6823.11-18.7626.732.280.72-24.7518.66-2.63-1.5416.凈資產(chǎn)收益率增長(zhǎng)率%-48.81102.2418.3315.75-52.0989.94-0.84-1.15-94.76110.05-3.613.08行業(yè)9交運(yùn)設(shè)備(包括：非汽車(chē)交運(yùn)設(shè)備、

14、 服務(wù)、汽車(chē)零部件、汽車(chē)整車(chē)，共計(jì)汽車(chē)79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)46家)11家用電器(包括：白色家電 材，共計(jì)25家)、視聽(tīng)器指數(shù) 指標(biāo)閾值下限(15%)閾值上限(85%)均值(70%閾值圍)中位數(shù)閾值下限(15%)閾值上限(85%)均值(70%閾值圍)中位數(shù)閾值下限(15%)閾值上限(85%)均值(70%閾值圍)中位數(shù)1.流動(dòng)比率0.922.171.401.391.213.822.101.820.922.131.361.322.速動(dòng)比率0.591.600.990.910.883.061.541.290.621.681.030.933.經(jīng)營(yíng)現(xiàn)金流比率-0.020.

15、330.140.140.000.430.160.12-0.010.410.160.144.存貨周轉(zhuǎn)率2.1110.415.044.661.507.173.413.103.458.685.765.915.應(yīng)收賬款周轉(zhuǎn)率3.5539.7310.006.882.7610.595.014.704.9132.1212.229.896.總資產(chǎn)周轉(zhuǎn)率0.521.340.870.850.471.250.780.790.871.661.211.217.資產(chǎn)負(fù)債率%32.2768.7253.2553.4421.4957.5740.0541.0132.7971.8457.3859.808.已獲利息倍數(shù)2.3834.

16、3211.177.342.4327.2010.4710.521.94101.2712.808.849.毛利率%10.6226.1316.9516.439.5646.1526.3125.1113.3631.3521.8021.3310.凈利率%1.6612.455.544.571.3020.138.607.981.2411.954.874.1711.總資產(chǎn)報(bào)酬率%2.5014.706.205.402.5317.357.636.062.3414.748.008.0012.凈資產(chǎn)收益率%2.8423.9010.679.873.0425.5711.5410.222.7028.7513.7015.331

17、3.投入資本回報(bào)率 %1.8014.276.345.872.0817.477.626.541.3218.698.889.3314.營(yíng)業(yè)收入現(xiàn)金含量比-0.020.160.080.080.000.180.070.06-0.010.210.070.0715.營(yíng)業(yè)收入增長(zhǎng)率%-14.8129.706.636.08-6.8448.9914.6711.51-17.2430.882.664.3016.凈資產(chǎn)收益率增長(zhǎng)率%-56.98139.4414.8212.09-53.06121.626.840.47-70.96282.6361.8417.88飲料制造，共計(jì) 45家)家)制造、造紙，共計(jì)f54家)閾值下

18、限(15%)閾值上限(85%)均值(70%閾值圍)中位數(shù)閾值下限(15%)閾值上限(85%)均值(70%閾值圍)中位數(shù)閾值下限(15%)閾值上限(85%)均值(70%閾值圍)中位數(shù)1.流動(dòng)比率0.983.081.621.560.833.431.541.250.843.101.561.462.速動(dòng)比率0.421.981.020.930.442.631.020.880.472.310.950.843.經(jīng)營(yíng)現(xiàn)金流比率0.010.810.370.280.020.570.210.18-0.020.420.190.184.存貨周轉(zhuǎn)率0.697.313.012.581.288.103.583.741.295

19、.883.363.145.應(yīng)收賬款周轉(zhuǎn)率7.52212.4948.9821.824.1724.8211.6110.554.5516.957.957.616.總資產(chǎn)周轉(zhuǎn)率0.321.140.750.790.411.110.720.700.390.890.640.637.資產(chǎn)負(fù)債率%21.8653.0138.7640.5419.5566.2642.5441.1126.0565.7244.9645.548.已獲利息倍數(shù)1.5330.897.757.721.7222.826.123.291.4817.784.904.229.毛利率%17.3264.5237.0336.778.7536.4018.451

20、7.5114.0535.2923.4823.1910.凈利率%1.5321.939.387.930.9412.925.604.771.2215.996.956.6611.總資產(chǎn)報(bào)酬率%2.7325.889.498.491.8912.775.795.542.6112.677.037.0612.凈資產(chǎn)收益率%1.5325.1712.289.882.0118.137.375.641.7717.558.819.2713.投入資本回報(bào)率 %0.9422.548.727.371.2512.854.853.480.7411.215.265.4914.營(yíng)業(yè)收入現(xiàn)金含量比0.010.330.160.160.01

21、0.230.100.10-0.010.200.110.1115.營(yíng)業(yè)收入增長(zhǎng)率%-17.3742.6812.8012.50-16.9321.340.21-1.23-11.3525.944.863.2916.凈資產(chǎn)收益率增長(zhǎng)率%-75.22134.265.384.46-68.20129.544.98-3.52-58.50114.1116.5511.64醫(yī)療器械、醫(yī)藥商業(yè)、中藥、醫(yī)療服務(wù)，共計(jì)123家)務(wù)，共計(jì)70家)空運(yùn)輸、機(jī)場(chǎng)、路橋、水路運(yùn)輸、鐵路運(yùn)輸、物流，共計(jì)/71家)閾值下限(15%)閾值上限(85%)均值(70%閾值圍)中位數(shù)閾值下限(15%)閾值上限(85%)均值(70%閾值圍)中位

22、數(shù)閾值下限(15%)閾值上限(85%)均值(70%閾值圍)中位數(shù)1.流動(dòng)比率0.993.871.801.580.361.370.790.790.472.211.091.082.速動(dòng)比率0.643.341.311.160.301.050.620.630.461.910.940.863.經(jīng)營(yíng)現(xiàn)金流比率0.040.810.290.230.140.650.300.260.010.760.330.264.存貨周轉(zhuǎn)率1.486.553.823.712.2643.2313.5311.952.50161.8430.2124.605.應(yīng)收賬款周轉(zhuǎn)率4.1715.177.957.575.2325.4610.959

23、.605.0847.1419.1817.116.總資產(chǎn)周轉(zhuǎn)率0.441.220.760.760.200.600.360.340.130.560.320.307.資產(chǎn)負(fù)債率%19.3563.3939.4639.8740.1275.9559.6059.4020.1964.1440.5639.758.已獲利息倍數(shù)2.0255.0411.997.851.3412.573.942.971.6434.729.447.819.毛利率%15.8861.4137.6834.8710.0940.4524.0522.179.7861.2535.0431.3610.凈利率%1.3621.029.959.342.432

24、2.8810.458.552.1139.4118.0617.3711.總資產(chǎn)報(bào)酬率%3.1118.029.409.233.4810.176.085.852.1412.446.886.4412.凈資產(chǎn)收益率%2.9824.6112.8413.122.6815.428.338.371.8816.048.427.9213.投入資本回報(bào)率 %1.4919.239.018.990.839.383.903.340.7311.615.435.3414.營(yíng)業(yè)收入現(xiàn)金含量比0.020.290.120.110.120.500.280.270.010.540.260.2315.營(yíng)業(yè)收入增長(zhǎng)率%-5.4928.941

25、2.3611.96-0.4932.0613.2910.76-33.6513.78-2.610.0016.凈資產(chǎn)收益率增長(zhǎng)率%-46.71122.0722.9315.63-31.39227.6856.7342.90-81.0959.73-11.42-8.23共計(jì)106家)險(xiǎn)，共計(jì)40家)78家)閾值下限(15%)閾值上限(85%)均值(70%閾值圍)中位數(shù)閾值下限(15%)閾值上限(85%)均值(70%閾值圍)中位數(shù)閾值下限(15%)閾值上限(85%)均值(70%閾值圍)中位數(shù)1.流動(dòng)比率1.303.391.951.89-0.561.511.031.012.速動(dòng)比率0.311.230.660.6

26、3-0.331.290.670.613.經(jīng)營(yíng)現(xiàn)金流比率-0.170.390.120.13-0.020.320.170.184.存貨周轉(zhuǎn)率0.140.900.390.32-1.9637.0911.809.115.應(yīng)收賬款周轉(zhuǎn)率6.90149.6944.4326.51-17.01466.72123.8562.506.總資產(chǎn)周轉(zhuǎn)率0.120.530.300.29-0.412.081.231.217.資產(chǎn)負(fù)債率%42.4674.7361.6562.7946.0794.9176.1677.0037.6373.0759.9361.068.已獲利息倍數(shù)1.9535.5311.297.26-1.6232.38

27、8.206.049.毛利率%21.0848.3734.4335.12-8.4127.3118.4218.7010.凈利率%3.0030.3814.3813.328.0847.6534.1036.630.667.383.543.3411.總資產(chǎn)報(bào)酬率%2.1610.085.885.67-2.469.545.975.9112.凈資產(chǎn)收益率%1.8920.6910.699.636.0425.5518.0518.622.7919.879.659.1413.投入資本回報(bào)率 %1.2610.845.675.39-1.3612.955.855.0314.營(yíng)業(yè)收入現(xiàn)金含量比-0.310.580.180.19-

28、0.000.180.080.0815.營(yíng)業(yè)收入增長(zhǎng)率%-25.3185.0522.4616.57-16.6323.945.418.7616.凈資產(chǎn)收益率增長(zhǎng)率%-71.1995.842.583.15-29.3550.270.36-4.08亍業(yè)21餐飲旅游(包括：餐飲、景點(diǎn)、酒店、旅游綜合，共計(jì) 23家)22信息服務(wù)(包括：傳媒、計(jì)算機(jī)應(yīng)用、通信運(yùn)營(yíng)、網(wǎng)絡(luò)服務(wù)，共計(jì)59家)23其他類(lèi)(上述分類(lèi)以外的行業(yè)，共計(jì)37家)指數(shù)指標(biāo)閾值下限(15%)閾值上限(85%)均值(70%閾值圍)中位數(shù)閾值下 限(15%)閾值上限(85%)均值(70%閾值圍)中位數(shù)閾值下限(15%)閾值上限(85%)均值(70%

29、閾值圍)中位數(shù)1.流動(dòng)比率0.613.281.301.241.295.932.962.210.852.011.231.182.速動(dòng)比率0.492.860.970.781.055.552.601.970.421.120.740.773.經(jīng)營(yíng)現(xiàn)金流比率0.050.750.280.280.060.880.380.34-0.050.370.120.094.存貨周轉(zhuǎn)率1.0326.548.666.942.0820.636.724.860.428.332.482.165.應(yīng)收賬款周轉(zhuǎn)率9.49109.9835.7325.952.5429.508.245.834.2961.3419.1417.686.總資產(chǎn)

30、周轉(zhuǎn)率0.170.970.400.320.301.170.600.620.150.780.400.337.資產(chǎn)負(fù)債率%21.0154.6240.4342.8214.2552.7229.0527.3429.8673.1354.2853.908.已獲利息倍數(shù)0.1848.2410.854.711.88109.0726.2014.591.8812.994.883.749.毛利率%29.9266.0049.8548.8218.3160.5635.4734.908.3842.4624.5425.3910.凈利率%0.8722.4210.1510.623.0728.7713.9612.070.9124.3

31、110.087.2111.總資產(chǎn)報(bào)酬率%1.0913.187.567.852.7715.638.999.342.3510.255.224.6812.凈資產(chǎn)收益率%-0.0714.057.568.332.0725.3912.4312.062.2211.456.326.9113.投入資本回報(bào)率 %-0.1011.125.475.521.1619.5710.1110.051.076.413.583.6414.營(yíng)業(yè)收入現(xiàn)金含量比0.030.530.220.170.020.370.160.15-0.040.450.120.0815.營(yíng)業(yè)收入增長(zhǎng)率%-14.2535.578.584.81-7.5132.2

32、712.1910.43-41.9858.870.04-2.0916.凈資產(chǎn)收益率增長(zhǎng)率%-94.69148.0211.341.71-69.1221.46-9.67-3.51-54.22151.9832.7530.10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(gè)指數(shù)。原因在于，金融行業(yè)的經(jīng)營(yíng)過(guò)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(dòng)比率、速動(dòng)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(guò)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(gè)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(gè)

33、行業(yè)的所有上市公司基礎(chǔ)數(shù)據(jù)。5個(gè)子行業(yè)（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)行業(yè)1零售（共計(jì)58家）2紡織（共計(jì)31家）3飲料制造（共計(jì) 30家）指數(shù) 指標(biāo)、閾值下限（15%）閾值上限（85%）均值（70%閾值圍）中位數(shù)閾值下 限（15%）閾值上限（85%）均值（70%閾值圍）中位數(shù)閾值下限（15%）閾值上限（85%）均值（70%閾值圍）中位數(shù)1.流動(dòng)比率0.471.420.910.900.712.111.171.041.063.101.691.582.速動(dòng)比率0.271.120.580.550.411.620.760.690.372.011.020.933.經(jīng)營(yíng)現(xiàn)金流比率0.020.32

34、0.190.200.010.400.150.160.051.000.490.624.存貨周轉(zhuǎn)率0.9634.4411.419.111.949.994.584.370.514.321.881.355.應(yīng)收賬款周轉(zhuǎn)率25.02557.34183.78135.516.6827.5515.0112.638.60289.8477.1548.776.總資產(chǎn)周轉(zhuǎn)率0.342.031.131.110.421.230.760.710.311.100.720.757.資產(chǎn)負(fù)債率%41.4271.8459.9760.7030.6563.5746.4245.5524.4451.0237.2139.018.已獲利息倍數(shù)

35、1.4730.018.165.611.3213.873.772.951.8971.5713.1110.389.毛利率%16.1630.5221.1520.696.9319.2112.6312.5630.8368.3945.4642.2710.凈利率%1.389.974.223.660.448.223.613.773.8628.4911.6410.4811.總資產(chǎn)報(bào)酬率%2.5510.126.436.551.129.074.474.053.0229.4511.839.6912.凈資產(chǎn)收益率%3.3720.3510.639.850.9111.165.314.262.5029.3713.8011.6013.投入資本回報(bào)率 %2.2513.406.735.550.828.403.302.691.6627.9811.299.5214.營(yíng)業(yè)收入現(xiàn)金含量比0.020.180.090.090.010.210.080.070.060.390.210.2015.營(yíng)業(yè)收入增長(zhǎng)率%-13.5422.688.459.30-17.9914.51-2.93-2.64-18.4440.8711.7213.7816.凈資產(chǎn)收益率增長(zhǎng)率%-23.7150.272