2012年我國(guó)各行業(yè)財(cái)務(wù)指標(biāo)平均大數(shù)據(jù)

1、中華工商上市公司財(cái)務(wù)指標(biāo)指數(shù)？ （2012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)有限公司、23個(gè)行業(yè)（不含創(chuàng)業(yè)板上市公司）財(cái)務(wù)指標(biāo)指數(shù)行業(yè)綜合（本期所有2030家A股非ST非創(chuàng)業(yè)1農(nóng)林牧漁（包括：林業(yè)、農(nóng)產(chǎn)品加工、農(nóng)2采掘（包括：煤炭開(kāi)采、其他采掘、石板上市公司的整體情況）業(yè)綜合、飼料、漁業(yè)、種植業(yè)，共計(jì)67家）油開(kāi)采，共計(jì)53家） 指數(shù)指標(biāo)均值均值均值閾值上閾值下閾值下閾值下限(70%閾值上限(70%閾值上限(70%中位限中位數(shù)限中位數(shù)限(15%)閾值范(85%)閾值范(85%)閾值范數(shù)(85%)圍）(15%)圍）(15%)圍）1.流動(dòng)比率0.833.541.681.520.852.9

2、31.491.380.562.501.161.112.速動(dòng)比率0.462.771.161.010.402.290.880.700.461.760.970.993.經(jīng)營(yíng)現(xiàn)金流比率-0.050.490.150.13-0.100.450.120.130.020.590.180.164.存貨周轉(zhuǎn)率1.2511.664.583.990.9312.564.734.413.9425.1512.0610.685.應(yīng)收賬款周轉(zhuǎn)率3.1753.4113.228.926.4687.2525.2422.475.9244.7918.8116.096.總資產(chǎn)周轉(zhuǎn)率0.271.160.630.610.321.870.800

3、.670.391.180.680.647.資產(chǎn)負(fù)債率%20.7570.9946.6547.0926.7367.3645.8047.6925.9162.9247.0548.208.已獲利息倍數(shù)1.2621.265.723.920.839.943.782.861.2319.796.875.119.毛利率%9.9143.0423.3921.885.8531.7916.4714.869.2638.2426.1528.0210.凈利率%0.7818.727.046.060.2514.754.292.970.6218.677.937.7011.總資產(chǎn)報(bào)酬率%1.9611.205.825.581.4510.

4、855.554.773.2714.658.028.0212.凈資產(chǎn)收益率%1.3616.077.607.330.3316.266.726.481.4819.259.5910.4713.投入資本回報(bào)率 %0.6711.885.084.600.2310.874.343.180.5814.596.557.4214.營(yíng)業(yè)收入現(xiàn)金含量比-4.1622.957.876.92-5.3917.585.774.490.6322.1610.5810.9015.營(yíng)業(yè)收入增長(zhǎng)率%-14.2827.585.985.59-11.4034.1610.9910.05-19.6921.361.27-0.1016.凈資產(chǎn)收益率增

5、長(zhǎng)-36.9率%-73.4728.36-19.90-17.80-94.8540.36-27.85-24.31-75.194.41-32.680行業(yè)3化工（包括：化工新材料、化學(xué)纖維、化4黑色金屬（包括：鋼鐵、金屬制品,共計(jì)5有色金屬（包括：金屬新材料、有色金學(xué)原料、化學(xué)制品、石油化工、塑料、橡膠，32家）屬冶煉，共計(jì)77家）指數(shù)共計(jì)191家）指標(biāo)均值均值均值閾值下閾值下閾值下閾值上閾值上限(70%閾值上限(70%(70%限中位數(shù)限中位數(shù)限限中位數(shù)(85%)閾值范(85%)閾值范閾值范(15%)(15%)(15%)(85%)圍）圍）圍）1.流動(dòng)比率0.672.881.391.200.501.34

6、0.850.810.653.381.551.342.速動(dòng)比率0.422.311.020.800.280.810.490.450.382.541.040.873.經(jīng)營(yíng)現(xiàn)金流比率-0.030.490.160.13-0.010.280.110.08-0.080.400.130.104.存貨周轉(zhuǎn)率2.9111.656.265.582.819.396.025.831.679.534.674.175.應(yīng)收賬款周轉(zhuǎn)率5.4683.5721.8215.0412.66326.9877.3652.035.0774.9222.7114.126.總資產(chǎn)周轉(zhuǎn)率0.461.220.790.770.631.821.161.

7、110.361.620.820.697.資產(chǎn)負(fù)債率%20.7869.9646.4647.4244.9777.3666.7167.6820.8371.8548.7649.608.已獲利息倍數(shù)0.5812.013.662.61-1.365.371.421.280.7215.574.032.399.毛利率%5.5327.6515.1514.851.1612.675.655.775.1128.9114.1812.2010.凈利率%-0.3211.134.073.31-5.114.090.340.370.1014.404.423.4411.總資產(chǎn)報(bào)酬率%1.089.855.114.98-2.046.23

8、2.642.871.2513.215.434.5912.凈資產(chǎn)收益率%0.3812.285.685.45-13.0710.041.181.600.2614.275.754.5113.投入資本回報(bào)率 %0.158.723.723.23-5.375.800.570.510.1010.803.633.1114.營(yíng)業(yè)收入現(xiàn)金含量比-1.0517.557.056.53-0.3413.064.574.13-3.3223.016.454.9915.營(yíng)業(yè)收入增長(zhǎng)率%-13.5626.714.293.48-19.547.59-10.12-11.82-19.8640.694.120.3516.凈資產(chǎn)收益率增長(zhǎng)#率

9、%-92.9269.38-24.22-27.71#-13.52-150.85-69.92-95.448.83-42.82-40.54行業(yè)6建筑材料（包括：建筑材料、建筑裝飾，7機(jī)械設(shè)備（包括：電器設(shè)備、普通機(jī)械、8電子（包括：半導(dǎo)體、其他電子器件、共計(jì)110家）儀器儀表、專(zhuān)用設(shè)備，共計(jì)254家）元件、顯示器件，共計(jì) 91家）r指數(shù)n均值均值均值指標(biāo)閾值下閾值下閾值下閾值上閾值上限(70%閾值上限(70%(70%限中位數(shù)限中位數(shù)限限中位數(shù)(85%)閾值范(85%)閾值范閾值范(15%)(15%)(15%)(85%)圍）圍）圍）1.流動(dòng)比率0.762.211.341.241.144.201.991

10、.821.074.982.261.902.速動(dòng)比率0.471.900.940.860.733.381.481.290.764.411.791.443.經(jīng)營(yíng)現(xiàn)金流比率-0.090.260.050.03-0.090.310.080.08-0.050.520.190.184.存貨周轉(zhuǎn)率1.858.214.153.981.384.682.712.572.358.694.504.135.應(yīng)收賬款周轉(zhuǎn)率2.3720.497.085.371.736.893.563.342.726.104.083.956.總資產(chǎn)周轉(zhuǎn)率0.371.090.680.670.330.890.560.550.320.940.600.

11、617.資產(chǎn)負(fù)債率%31.3978.8358.2259.4519.0563.2942.6542.8313.6358.8835.7436.468.已獲利息倍數(shù)1.418.373.683.050.9118.704.993.30-0.8427.686.904.999.毛利率%10.2428.0517.8016.9512.6735.2722.8622.8011.4438.4421.2420.3910.凈利率%1.0510.894.885.220.7614.386.115.500.4618.187.185.7811.總資產(chǎn)報(bào)酬率%2.1610.445.515.011.329.834.974.720.36

12、9.605.105.3612.凈資產(chǎn)收益率%1.8716.368.708.240.9212.566.266.011.0113.646.125.9813.投入資本回報(bào)率 %0.7712.385.154.570.5510.364.694.200.5410.574.815.0914.營(yíng)業(yè)收入現(xiàn)金含量比-7.2812.612.662.37-6.8116.524.774.57-3.1119.468.387.6915.營(yíng)業(yè)收入增長(zhǎng)率%-11.0431.367.846.93-22.9422.650.300.50-13.3231.904.331.9716.凈資產(chǎn)收益率增長(zhǎng)率%-77.1918.68-25.19

13、-21.12-84.6220.87-29.00-30.42-75.7414.75-31.00-29.71行業(yè)9交運(yùn)設(shè)備（包括：非汽車(chē)交運(yùn)設(shè)備、汽車(chē)10彳信自設(shè)備（包括：十算*機(jī)設(shè)備、誦信彳設(shè)d d田 ph亡I 自ph、視聽(tīng)I(yíng)U信自、設(shè)備（包括：計(jì)算機(jī)設(shè)備、誦信設(shè)、4視聽(tīng)服務(wù)、汽車(chē)零部件、汽車(chē)整車(chē)，共計(jì)115備，共計(jì)63家）器材，共計(jì)44家）指數(shù)n家）指標(biāo)均值均值均值閾值下閾值下閾值下閾值上閾值上限(70%閾值上限(70%(70%限中位數(shù)限中位數(shù)限限中位數(shù)(85%)閾值范(85%)閾值范閾值范(15%)(15%)(15%)(85%)圍）圍）圍）1.流動(dòng)比率1.013.041.561.441.24

14、4.652.302.031.063.281.851.632.速動(dòng)比率0.672.541.161.030.823.971.731.420.802.761.361.193.經(jīng)營(yíng)現(xiàn)金流比率-0.060.350.130.13-0.210.320.020.01-0.030.550.150.134.存貨周轉(zhuǎn)率2.039.104.734.441.408.403.393.203.667.385.154.745.應(yīng)收賬款周轉(zhuǎn)率3.0222.566.795.822.189.254.243.714.6722.369.157.556.總資產(chǎn)周轉(zhuǎn)率0.451.300.750.700.381.140.700.700.67

15、1.471.000.967.資產(chǎn)負(fù)債率%26.5266.8148.3249.1415.1258.3238.5539.7124.5473.5744.9846.888.已獲利息倍數(shù)1.9417.805.343.851.8735.079.767.302.2922.767.384.959.毛利率%10.7927.9918.6018.2511.1147.0026.2123.9014.0033.2921.6020.8910.凈利率%0.7412.375.074.640.5015.265.484.581.689.315.054.9411.總資產(chǎn)報(bào)酬率%1.6410.465.265.430.899.034.8

16、34.822.0311.816.646.9312.凈資產(chǎn)收益率%1.3815.717.407.231.0013.946.296.142.4020.3410.299.6213.投入資本回報(bào)率 %0.6411.724.824.210.869.624.604.491.6316.967.366.3714.營(yíng)業(yè)收入現(xiàn)金含量比-4.7116.106.466.84-11.8312.851.320.47-1.9216.825.975.7215.營(yíng)業(yè)收入增長(zhǎng)率%-15.8821.753.413.25-13.3740.598.285.83-17.5417.87-0.010.8716.凈資產(chǎn)收益率增長(zhǎng)率%-68.7

17、512.25-24.14-23.39-77.3320.77-23.51-18.20-54.9442.55-19.45-21.64行業(yè)12食品飲料（包括：食品加工、食品制造、13紡織服裝（包括：紡織、服裝，共計(jì)7514輕工制造（包括：包裝印刷、其他輕工飲料制造，共計(jì) 60家）家）制造、造紙，共計(jì) 74家）指數(shù)J指標(biāo)1均值均值均值閾值下閾值下閾值下閾值上閾值上限(70%閾值上限(70%(70%限中位數(shù)限中位數(shù)限限中位數(shù)(85%)閾值范(85%)閾值范閾值范(15%)(15%)(15%)(85%)圍）圍）圍）1.流動(dòng)比率0.834.802.201.900.954.572.212.120.963.86

18、1.961.792.速動(dòng)比率0.433.631.471.300.573.791.501.320.543.251.331.113.經(jīng)營(yíng)現(xiàn)金流比率0.020.880.360.31-0.060.580.200.130.030.570.230.194.存貨周轉(zhuǎn)率0.628.062.762.481.235.713.232.861.695.903.553.375.應(yīng)收賬款周轉(zhuǎn)率6.99357.0873.6729.394.6624.3910.7510.374.5718.508.647.836.總資產(chǎn)周轉(zhuǎn)率0.331.170.720.700.451.090.700.690.420.970.650.587.資產(chǎn)

19、負(fù)債率%14.2959.9334.8534.4514.7162.1836.7433.1816.5361.9638.5536.108.已獲利息倍數(shù)2.0131.3310.506.741.1946.8110.634.221.0220.014.292.939.毛利率%23.4767.9341.9938.807.6745.0922.9021.229.4932.9121.1721.1710.凈利率%2.2924.3810.7010.060.3615.866.735.880.5614.145.785.8511.總資產(chǎn)報(bào)酬率%3.8426.159.538.161.7614.126.405.862.3512.

20、385.915.6112.凈資產(chǎn)收益率%3.3827.9111.4010.530.6916.547.296.720.9213.736.126.1013.投入資本回報(bào)率 %1.9628.599.497.930.4413.365.394.540.4411.034.424.3414.營(yíng)業(yè)收入現(xiàn)金含量比1.2325.7512.5911.76-2.0821.668.207.921.7219.0010.0010.3715.營(yíng)業(yè)收入增長(zhǎng)率%-2.4535.2711.0010.50-11.0917.931.610.74-9.9125.216.285.7516.凈資產(chǎn)收益率增長(zhǎng)率%-47.6967.360.44

21、0.29-83.0113.97-31.11-27.98-73.4297.75-12.30-17.66行業(yè)15醫(yī)藥生物（包括：化學(xué)制藥、生物制品、17交通運(yùn)輸（包括：港口、公路運(yùn)輸、航16公用事業(yè)（包括：電力、環(huán)保、燃?xì)?、水醫(yī)療器械、醫(yī)藥商業(yè)、中藥、醫(yī)療服務(wù)，共空運(yùn)輸、機(jī)場(chǎng)、路橋、水路運(yùn)輸、鐵路務(wù)，共計(jì)75家）指數(shù)n計(jì)133家）運(yùn)輸、物流，共計(jì) 83家）指標(biāo)均值均值均值閾值下閾值下閾值下閾值上閾值上限(70%閾值上限(70%(70%限中位數(shù)限中位數(shù)限限中位數(shù)(85%)閾值范(85%)閾值范閾值范(15%)(15%)(15%)(85%)圍）圍）圍）1.流動(dòng)比率1.036.772.521.920.3

22、31.600.780.620.452.411.221.112.速動(dòng)比率0.705.801.921.530.281.470.640.530.381.910.980.963.經(jīng)營(yíng)現(xiàn)金流比率0.011.010.260.170.060.600.320.320.040.820.320.264.存貨周轉(zhuǎn)率1.546.843.553.393.6532.6615.1813.302.39157.1433.3222.085.應(yīng)收賬款周轉(zhuǎn)率3.6815.367.827.523.8029.1311.619.596.7359.2722.7016.036.總資產(chǎn)周轉(zhuǎn)率0.341.270.700.670.180.610.3

23、70.380.140.830.380.337.資產(chǎn)負(fù)債率%9.7563.5435.5336.4136.3678.2259.1160.3023.0672.2047.5245.988.已獲利息倍數(shù)1.7738.4611.147.491.316.982.832.222.2520.507.196.259.毛利率%15.5365.3239.7638.1111.2041.4023.3523.227.7259.3030.2326.0010.凈利率%2.0023.379.998.691.5123.389.498.272.1835.6515.4214.3811.總資產(chǎn)報(bào)酬率%3.3715.728.197.373

24、.559.816.095.963.9410.857.196.9812.凈資產(chǎn)收益率%3.1921.5110.308.792.6013.748.238.073.9613.409.079.3113.投入資本回報(bào)率 %1.8016.327.987.560.868.043.473.391.858.935.495.2014.營(yíng)業(yè)收入現(xiàn)金含量比0.4323.158.737.097.4043.6423.9321.973.2458.4025.1223.7315.營(yíng)業(yè)收入增長(zhǎng)率%-1.5230.6314.6715.80-6.5121.637.977.21-10.3926.396.116.0016.凈資產(chǎn)收益率增

25、長(zhǎng)-57.2336.15-5.12-0.68-52.50158.5915.235.20-49.267.02-15.84-12.66率%行業(yè)18房地產(chǎn)（包括：房地產(chǎn)開(kāi)發(fā)、園區(qū)開(kāi)發(fā)，19金融服務(wù)（包括：信托、銀行、證券、保20商業(yè)貿(mào)易（包括：零售、貿(mào)易,共計(jì)共計(jì)146家）險(xiǎn)，共計(jì)52家）90家）指數(shù)指標(biāo)均值均值均值閾值下閾值下閾值下閾值上閾值上限(70%閾值上限(70%(70%限中位數(shù)限中位數(shù)限限中位數(shù)(85%)閾值范(85%)閾值范閾值范(15%)(15%)(15%)(85%)圍）圍）圍）1.流動(dòng)比率1.302.661.761.65-0.601.841.161.122.速動(dòng)比率0.240.910

26、.510.48-0.341.390.760.743.經(jīng)營(yíng)現(xiàn)金流比率-0.190.190.020.01-0.030.290.150.144.存貨周轉(zhuǎn)率0.120.630.280.24-2.1330.6410.408.255.應(yīng)收賬款周轉(zhuǎn)率5.18361.8060.2425.61-16.63559.42157.03107.046.總資產(chǎn)周轉(zhuǎn)率0.090.390.240.24-0.392.101.241.227.資產(chǎn)負(fù)債率%42.3479.3363.7765.2633.5594.1367.4561.0039.3075.0457.7256.788.已獲利息倍數(shù)1.9644.499.315.39-1.5

27、943.359.585.539.毛利率%20.4049.6935.8335.66-8.0828.4919.2619.7310.凈利率%3.8422.1312.5512.1210.5544.3829.1630.651.259.733.863.4311.總資產(chǎn)報(bào)酬率%1.778.544.884.87-3.0910.266.145.9612.凈資產(chǎn)收益率%2.3120.529.318.363.3720.7510.067.422.9117.859.779.8313.投入資本回報(bào)率 %1.139.844.494.04-1.2313.956.475.6814.營(yíng)業(yè)收入現(xiàn)金含量比-43.6539.693.4

28、32.02-1.3314.176.246.6515.營(yíng)業(yè)收入增長(zhǎng)率%-28.5765.2910.056.34-8.3423.687.156.1816.凈資產(chǎn)收益率增長(zhǎng)-58.9838.71-7.95-6.72-49.4426.64-10.90-8.98率%行業(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)82家）23其他類(lèi)（上述分類(lèi)以外的行業(yè)，家）共計(jì)40<指數(shù)指標(biāo) 指數(shù)均值均值均值閾值下閾值下閾值上閾值下閾值上閾值上限(70%(70%(70%限中位數(shù)限限中位數(shù)限限中位數(shù)(85%)閾值范閾值范閾值范(15%)(

29、15%)(85%)(15%)(85%)圍）圍）圍）1.流動(dòng)比率0.712.821.451.331.216.892.862.410.662.181.241.182.速動(dòng)比率0.532.681.271.081.036.552.481.920.421.560.790.763.經(jīng)營(yíng)現(xiàn)金流比率0.150.910.440.420.030.750.320.31-0.100.390.080.054.存貨周轉(zhuǎn)率1.2851.7412.379.712.0431.698.585.470.4824.396.074.835.應(yīng)收賬款周轉(zhuǎn)率8.65113.7343.0335.682.9419.197.786.364.95

30、48.0518.8413.276.總資產(chǎn)周轉(zhuǎn)率0.201.390.640.580.290.940.590.580.190.930.480.497.資產(chǎn)負(fù)債率%18.1549.8733.0132.2311.7251.3030.4831.0028.6081.0154.8154.538.已獲利息倍數(shù)2.5959.9220.069.992.3925.5010.099.451.247.592.942.589.毛利率%22.7664.1746.9050.6718.8061.5337.7337.845.8943.1020.9316.7910.凈利率%3.3217.8210.018.524.2822.4911

31、.6111.540.3314.395.543.8911.總資產(chǎn)報(bào)酬率%3.5917.628.377.672.9012.317.307.10-0.658.374.604.7612.凈資產(chǎn)收益率%3.2318.778.828.593.4116.899.729.77-3.9411.044.203.7313.投入資本回報(bào)率 %2.4316.996.896.833.0415.478.748.84-2.339.792.842.1314.營(yíng)業(yè)收入現(xiàn)金含量比5.6230.9017.9519.591.4136.7114.1213.61-7.1828.107.753.5415.營(yíng)業(yè)收入增長(zhǎng)率%-6.4922.25

32、6.626.18-4.4031.2814.1715.85-26.9133.125.384.9016.凈資產(chǎn)收益率增長(zhǎng)率%-28.3632.392.423.10-51.6923.50-3.701.60-244.3027.92-32.23-23.60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)行業(yè)的所有上市公司基礎(chǔ)數(shù)據(jù)。、民營(yíng)、非民營(yíng)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)行業(yè)民營(yíng)上市公司（共計(jì) 1053家）國(guó)有及其他類(lèi)上市公司（共計(jì)977家）創(chuàng)業(yè)板（共計(jì)355家）指數(shù)均值均值均值指標(biāo)閾值下閾值下閾值