X年度中华工商上市公司财务指标指数

1、华工商上市公司财务指标指数？（ 2009年度）中华全国工商业联合会经济部中华财务咨询有限公司、23个行业（不含创业板上市公司）财务指标指数行业综合（本期所有1553家A股非ST非创业板上市公司的整体情况）1农林牧渔（包括：林业、农产品加 工、农业综合、饲料、渔业、种植业， 共计47家）2采掘（包括：煤炭开采、其他采掘、 石油开采，共计32家）指标弋数阈值卜限（15%）阈值上 限（85%）均值（70%阈值范围）中位数阈值下 限（15%）阈值上 限（85%）均值（70%阈值范围）中位数阈值下限（15%）阈值上 限（85%）均值（70%阈值范围）中位数1.流动比率0.792.651.461.370.

2、851.911.201.160.671.921.251.122.速动比率0.461.970.970.910.311.030.640.580.541.831.050.963.经营现金流比率-0.010.530.200.18-0.100.360.090.090.091.010.510.494.存货周转率1.2211.304.573.991.0810.113.432.215.7934.7113.6512.435.应收账款周转率3.8250.9813.999.485.3366.3222.4220.896.9150.6621.7920.996.总资产周转率0.301.180.660.640.321.85

3、0.690.640.451.240.760.687.资产负债率%27.1070.3249.3649.6832.1167.8650.2448.0829.5865.5447.2649.258.已获利息倍数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.净利率%1.1119.748.027.160.3911.544.264.333.3321.6111.9211.1911.总资产报酬率%2.3313.366.77

4、6.341.7010.244.964.783.3018.4412.1911.2212.净资产收益率%1.7521.9810.009.500.5315.176.495.213.6127.5116.0517.0613.投入资本回报率%0.8513.886.035.430.298.713.353.422.7017.9111.8012.741.流动比率0.652.581.261.130.621.130.860.820.902.431.311.142.速动比率0.391.920.890.820.290.710.450.410.391.630.780.753.经营现金流比率-0.020.600.190.1

5、6-0.080.230.100.10-0.080.280.080.084.存货周转率2.6910.075.665.173.239.315.495.241.668.563.843.435.应收账款周转率5.0558.9518.7213.5213.83277.1085.6055.574.85110.9026.3016.146.总资产周转率0.431.240.730.700.731.851.121.010.421.430.760.707.资产负债率%24.4669.3249.4051.7548.0672.2262.9564.5728.0870.5551.6455.438.已获利息倍数1.1420.2

6、05.503.461.244.952.081.791.1712.234.363.349.毛利率%8.0029.8818.1617.514.2411.467.467.356.3730.1114.4712.3310.净利率%0.3314.025.664.320.274.111.110.890.4210.913.743.7011.总资产报酬率%2.0915.566.585.541.526.843.243.211.469.665.185.2912.净资产收益率%0.4922.428.677.260.9410.023.302.630.6112.936.375.9213.投入资本回报率%0.2013.86

7、5.083.840.433.831.461.140.357.583.273.5414.营业收入现金含量比-0.010.200.090.08-0.050.110.040.04-0.050.140.040.0415.营业收入增长率%-24.3923.39-3.72-4.18 -30.41-7.97-21.2922.96 -25.0021.82-7.41-9.1216.净资产收益率增长率%-88.72126.401.86-12.20 -88.17112.01-15.6318.07 -83.19 108.96-4.11-6.48行业指数6建筑材料（包括：建筑材料、建筑装饰，共计82家）7机械设备（包括

8、：电器设备、普通机械、仪器仪表、专用设备，共计167 家）8电子元器件（包括：半导体、其他电子器件、元件、显示器件，共计71家）阈值下限(15%)阈值上 限(85%)均值(70%阈值范围)中位数阈值下 限(15%)阈值上 限(85%)均值(70%阈值范围)中位数阈值下限(15%)阈值上限(85%)均值(70%阈值范围)中位数1.流动比率0.791.771.231.221.082.771.651.581.154.542.091.742.速动比率0.491.340.860.860.732.011.171.140.843.991.651.303.经营现金流比率0.040.500.200.20-0.0

9、40.470.160.13-0.020.870.250.184.存货周转率2.0610.414.674.301.374.842.842.722.339.404.634.255.应收账款周转率3.6533.0312.328.982.238.024.464.312.976.284.294.266.总资产周转率0.401.180.740.740.431.050.670.630.330.880.580.597.资产负债率%37.3476.5159.8362.5627.8768.1947.2247.0515.8659.6936.1936.768.已获利息倍数2.0515.396.895.221.8638

10、.3411.047.190.5935.558.426.359.毛利率%10.1931.3518.0515.3114.5836.8124.2823.857.1836.7221.5020.3410.净利率%1.7214.265.955.292.1117.088.708.170.2919.237.236.7511.总资产报酬率%2.3911.926.536.312.6815.227.757.860.3512.116.076.4812.净资产收益率%3.5023.9412.5712.272.3927.0012.1211.550.3815.757.537.7313.投入资本回报率%1.9113.426.

11、476.041.5417.387.907.470.2512.105.545.4114.营业收入现金含量比0.030.310.130.13-0.030.210.090.09-0.020.260.110.1015.营业收入增长率%-1.9751.1423.6823.11-18.7626.732.280.72-24.7518.66-2.63-1.5416.净资产收益率增长率%-48.81102.2418.3315.75-52.0989.94-0.84-1.15 -94.76 110.05-3.613.086.总资产周转率0.521.340.870.850.471.250.780.790.871.66

12、1.211.217.资产负债率%32.2768.7253.2553.4421.4957.5740.0541.0132.7971.8457.3859.808.已获利息倍数2.3834.3211.177.342.4327.2010.4710.521.94101.2712.808.849.毛利率%10.6226.1316.9516.439.5646.1526.3125.1113.3631.3521.8021.3310.净利率%1.6612.455.544.571.3020.138.607.981.2411.954.874.1711.总资产报酬率%2.5014.706.205.402.5317.357

13、.636.062.3414.748.008.0012.净资产收益率%2.8423.9010.679.873.0425.5711.5410.222.7028.7513.7015.3313.投入资本回报率%1.8014.276.345.872.0817.477.626.541.3218.698.889.3314.营业收入现金含量比-0.020.160.080.080.000.180.070.06-0.010.210.070.0715.营业收入增长率%-14.8129.706.636.08-6.8448.9914.6711.51-17.2430.882.664.3016.净资产收益率增长率%-56.

14、98139.4414.8212.09-53.06121.626.840.47-70.96 2(26361.8417.88行业12食品饮料（包括:食品加工、食品13纺织服装（包括:纺织、服装，共14轻工制造（包括：包装印刷、其他制造、饮料制造，共计45家）计54家）轻工制造、造纸，共计54家） 、指数指标均值均值均值阈值阈值上(70%阈值下阈值上(70%中位阈值阈值(70%下限限阈值范中位数限限阈值范数下限上限阈值中位数(15%)(85%)围）(15%)(85%)围）(15%)(85%)范围）1.流动比率0.983.081.621.560.833.431.541.250.843.101.561.

15、462.速动比率0.421.981.020.930.442.631.020.880.472.310.950.843.经营现金流比率0.010.810.370.280.020.570.210.18-0.020.420.190.184.存货周转率0.697.313.012.581.288.103.583.741.295.883.363.145.应收账款周转率7.52212.4948.9821.824.1724.8211.6110.554.5516.957.957.616.总资产周转率0.321.140.750.790.411.110.720.700.390.890.640.637.资产负债率%21

16、.8653.0138.7640.5419.5566.2642.5441.1126.0565.7244.9645.548.已获利息倍数1.5330.897.757.721.7222.826.123.291.4817.784.904.229.毛利率%17.3264.5237.0336.778.7536.4018.4517.5114.0535.2923.4823.1910.净利率%1.5321.939.387.930.9412.925.604.771.2215.996.956.6611.总资产报酬率%2.7325.889.498.491.8912.775.795.542.6112.677.037.0

17、612.净资产收益率%1.5325.1712.289.882.0118.137.375.641.7717.558.819.2713.投入资本回报率%0.9422.548.727.371.2512.854.853.480.7411.215.265.491.流动比率0.993.871.801.580.361.370.790.790.472.211.091.082.速动比率0.643.341.311.160.301.050.620.630.461.910.940.863.经营现金流比率0.040.810.290.230.140.650.300.260.010.760.330.264.存货周转率1.4

18、86.553.823.712.2643.2313.5311.952.50161.8430.2124.605.应收账款周转率4.1715.177.957.575.2325.4610.959.605.0847.1419.1817.116.总资产周转率0.441.220.760.760.200.600.360.340.130.560.320.307.资产负债率%19.3563.3939.4639.8740.1275.9559.6059.4020.1964.1440.5639.758.已获利息倍数2.0255.0411.997.851.3412.573.942.971.6434.729.447.819

19、.毛利率%15.8861.4137.6834.8710.0940.4524.0522.179.7861.2535.0431.3610.净利率%1.3621.029.959.342.4322.8810.458.552.1139.4118.0617.3711.总资产报酬率%3.1118.029.409.233.4810.176.085.852.1412.446.886.4412.净资产收益率%2.9824.6112.8413.122.6815.428.338.371.8816.048.427.9213.投入资本回报率%1.4919.239.018.990.839.383.903.340.7311.

20、615.435.3414.营业收入现金含量比0.020.290.120.110.120.500.280.270.010.540.260.2315.营业收入增长率%-5.4928.9412.3611.96-0.4932.0613.2910.76-33.6513.78-2.610.0016.净资产收益率增长率%-46.71122.0722.9315.63-31.39227.6856.7342.90-81.0959.73-11.42-8.23行业18房地产（包括：房地产开发、园区开发，共计106家）19金融服务（包括：信托、银行、证券、保险，共计40家）20商业贸易（包括：零售、贸易，共计78家）指

21、标指数阈值下限阈值上限均值（70%中位数阈值下限阈值上限均值（70%中位阈值下限阈值上限均值（70%中位数(15%)(85%)阈值范围）(15%)(85%)阈值范围）数(15%)(85%)阈值范围）1.流动比率1.303.391.951.89-0.561.511.031.012.速动比率0.311.230.660.63-0.331.290.670.613.经营现金流比率-0.170.390.120.13-0.020.320.170.184.存货周转率0.140.900.390.32-1.9637.0911.809.115.应收账款周转率6.90149.6944.4326.51-17.01466

22、.72 123.8562.506.总资产周转率0.120.530.300.29-0.412.081.231.217.资产负债率%42.4674.7361.6562.7946.0794.9176.1677.0037.6373.0759.9361.068.已获利息倍数1.9535.5311.297.26-1.6232.388.206.049.毛利率%21.0848.3734.4335.12-8.4127.3118.4218.7010.净利率%3.0030.3814.3813.328.0847.6534.1036.630.667.383.543.3411.总资产报酬率%2.1610.085.885.

23、67-2.469.545.975.9112.净资产收益率%1.8920.6910.699.636.0425.5518.0518.622.7919.879.659.1413.投入资本回报率%1.2610.845.675.39-1.3612.955.855.0314.营业收入现金含量比-0.310.580.180.19-0.000.180.080.0815.营业收入增长率%-25.3185.0522.4616.57-16.6323.945.418.7616.净资产收益率增长率%-71.1995.842.583.15-29.3550.270.36-4.0821餐饮旅游（包括：餐饮、景点、22信息服务

24、（包括：传媒、计算机23其他类（上述分类以外的行业，共酒店、旅游综合，共计 23家）指数指标应用、通信运营、网络服务，共计计37家）59家）均值均值均值阈值阈值上(70%中位阈值阈值上(70%中位阈值卜阈值上(70%下限限阈值范数下限限阈值范数限限阈值范中位数(15%)(85%)围）(15%)(85%)围）(15%)(85%)围）1.流动比率0.613.281.301.241.295.932.962.210.852.011.231.182.速动比率0.492.860.970.781.055.552.601.970.421.120.740.773.经营现金流比率0.050.750.280.280

25、.060.880.380.34-0.050.370.120.094.存货周转率1.0326.548.666.942.0820.636.724.860.428.332.482.165.应收账款周转率9.49109.9835.7325.952.5429.508.245.834.2961.3419.1417.686.总资产周转率0.170.970.400.320.301.170.600.620.150.780.400.337.资产负债率%21.0154.6240.4342.8214.2552.7229.0527.3429.8673.1354.2853.908.已获利息倍数0.1848.2410.85

26、4.711.88109.0726.2014.591.8812.994.883.749.毛利率%29.9266.0049.8548.8218.3160.5635.4734.908.3842.4624.5425.3910.净利率%0.8722.4210.1510.623.0728.7713.9612.070.9124.3110.087.2111.总资产报酬率%1.0913.187.567.852.7715.638.999.342.3510.255.224.6812.净资产收益率%-0.0714.057.568.332.0725.3912.4312.062.2211.456.326.9113.投入资

27、本回报率%-0.1011.125.475.521.1619.5710.1110.051.076.413.583.6414.营业收入现金含量比0.030.530.220.170.020.370.160.15-0.040.450.120.0815.营业收入增长率%-14.2535.578.584.81-7.5132.2712.1910.43-41.9858.870.04-2.0916.净资产收益率增长率%-94.69148.0211.341.71-69.1221.46-9.67-3.51-54.22151.9832.7530.10备注：1.金融服务行业（包括信托、银行、证券、保险）计算了资产负债率

28、、净利率、净资产收益率这3个指数。原因在于，金融行业的经营过程与一般的生产、制造行业存在较大差异。因此，该行业部分上市公司不适用于流动比率、速动比率、存货周转率等指标。2.综合指标指数的计算过程中，资产负债率、净利率、净资产收益率的计算基础是23个行业的所有上市公司基础数据；其余指标的计算基础是除金融行业之外 22个行业的所有上市公司基础数据。、5个子行业（不含创业板上市公司）及创业板财务指标指数业1零售（共计58家）2纺织（共计31家）3饮料制造（共计30家）指数 指标阈值 下限（15%）阈值上 限（85%）均值（70%阈值范围）中位数阈值下限（15%）阈值上 限（85%）均值（70%阈值范

29、围）中位数阈值下 限（15%）阈值上 限（85%）均值（70%阈值范围）中位数1.流动比率0.471.420.910.900.712.111.171.041.063.101.691.582.速动比率0.271.120.580.550.411.620.760.690.372.011.020.933.经营现金流比率0.020.320.190.200.010.400.150.160.051.000.490.624.存货周转率0.9634.4411.419.111.949.994.584.370.514.321.881.355.应收账款周转率25.02557.34183.78 135.516.6827

30、.5515.0112.638.60289.8477.1548.776.总资产周转率0.342.031.131.110.421.230.760.710.311.100.720.757.资产负债率%41.4271.8459.9760.7030.6563.5746.4245.5524.4451.0237.2139.018.已获利息倍数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.净利率%1.389.974.

31、223.660.448.223.613.773.8628.4911.6410.4811.总资产报酬率%2.5510.126.436.551.129.074.474.053.0229.4511.839.6912.净资产收益率%3.3720.3510.639.850.9111.165.314.262.5029.3713.8011.6013.投入资本回报率%2.2513.406.735.550.828.403.302.691.6627.9811.299.5214.营业收入现金含量比0.020.180.090.090.010.210.080.070.060.390.210.2015.营业收入增长率%-13.5422.688.459.30-17.9914.51-2.93 -2.64-18.4440.8711.7213.7816.净资产收益率增长率%-23.7150.272.01-3.25 -63.14 372.5759.3418.43 -6)6.7774.613.084.98行业4有色金属冶炼(共计40家)5汽车零部件制造(共计27家)创业板(共计78家)指数 指标阈值 下限(15%)阈值上 限(85%)均值(70%阈值范围)中位数阈值 下限(15%)阈值上