工业企业绩效评价标准值

1、一、盈利能力状况净资产收益率(%)13总资产报酬率(%)10.销售(营业)利润率(%25盈余现金保障倍数11.成本费用利润率(%)13资本收益率(%)15二、资产质量状况总资产周转率(次)1.应收账款周转率(次)16不良资产比率(新制度流动资产周转率(次)0.资产现金回收率(%)15三、债务风险状况资产负债率(%)已获利息倍数速动比率(%)13现金流动负债比率(%31带息负债比率(%)31或有负债比率(%)0.四、经营增长状况销售(营业)增长率(%30资本保值增值率(%)114销售(营业)利润增长25总资产增长率(%)22.技术投入比率(%)2.五、补充材料存货周转率(次)17资本积累率(%)

2、18三年资本平均增长率18三年销售平均增长率21.不良资产比率(旧制度0.行业名工业全行业(2010年)优秀值数据来源：Wind资讯良好值平均值较低值较差值18.411.612.1.7-0.5.9-0.494.260.5.70.8.31.6-2-1.1.1.11.10.0.40.21.10.82.12.2.61.0.80.211.1-1.980.7901.6-0109.451.72823.114.1-2.3.241.11.312.521.23.814.11108.8106.2100.5.219.714.2-1.316.411.1-21021.10.10.40.213.3-0.7.214.4-0

3、.316.210.-15.2223.1大型企业（2010年）中型企业（2010年）优秀值良好值平均值较低值较差值优秀值良好值平均值14.210.1.213.1131-2.8.1251813-0.82418.511.14.12.1.-0.713.22.1512.22.2-6.1131912.1812.71.1.10.0.0.21.1.30.218111.82415.40.10.2.0.2.4.12.1.0.0.32.31.1611.1.114.15160.90.1.120.82.13107.152128.5137.2113.332217.12819.4250.1.211.19.30.2.128.

4、122.222822.717.2114110.1108.102113.1108.9102923.119.22518.912.231611.0.19152.2.11.1.10.71.1.51.218.110.1.31621.16.210.-1.81610.521.11.1622.111.-2.2-14.521.16.610.10.1.119.70.2.5小型企业（20全行业（2009年）较低值较差值优秀值良好值平均值较低值较差值优秀值-910.2-2-022.210.1.225.925.40.9-010.9.2-0-210.90.-92.-2.213.2-2-910.-2.9.90.0.2220

5、.0.0.29.2.916.2.20.2.2240.20.0.2.0.90.0.-2.2.9.92.82.995.9.959.72.2.295.944.2-0.92.-050309110.228921.2.22.630.969.2820.2.210.2-22199891110107104989112.520.19.221.30.90.20.90.0.2.20.9.20.210.9.26.909.8-20.518.24.1-11.2-20.921526.912.14.527.50良好值大型企业（20优秀值良好值中型企业（20优秀值10.312.8-0.5-0.44.20.50.8-3.2-2.1

6、1410.57.21.2-42.12.5-2-0-025.27.212.2.0.50.30.10.0.30.2.51.225.10.0.2.512.50.10.92.2.0.70.22.80.70.-264.290.82.276.2902.70.10.252.529.7107.952.92922.32.26.3.212.2210.211.210.-2212-2107.2104.6112.108.5106100.410.-10.5-18.2210.610.6-2.1-10.522.7.20.81.20.80.42.30.90.10.20.610.7.29.2-0.821.10.-0.421.10

7、22.110.-2.7223.10.5平均值较低值较差值平均值较低值较差值9.224.212.412.83280.2327250210小型企业（20良好值平均值较低值较差值优秀值良好值平均值较低值较差值10.-2.-0.12.-2.225.28.2.0.-0.10.2-0.-2.70.52.-2.-2.012.20.0.0.10.0.0.1.222.2.0.24.52.2.20.0.22.20.0.0.2-2.32.2.2.2.2.2.772.96.22.0.222.2-0.50.172.229.621.2.282.20.22110.2.2-26.2.210.-23.5107103109.21

8、05.5102.10.2-24.210.52.-22.3.20.0.10.0.0.30.0.410-102.2-10.2-10-212.-21.42.26.2.27.5全行业（2008年）大型企业（20优秀值良好值平均值较低值较差值优秀值良好值平均值较低值-0-8.210.80.80.21324-2.325.22.20.-0.312.82.22.20.8-8.2220.8-8.318.88.8.20.0.0.21.0.0.21.2.225.1810.0.20.2.8812.70.0.2.2.8.80.0.20.8.81282.28190060.-02.82.2.610724882910572.

9、3223228.18.23040.278.80.0.8.821.60.0.8.825.8123.326.21.20.2.610710598.2108.210610012.2-10.27.618.828.220.2.21.623.-0.80.0.3220.8810.810.8-8.523.282.2-01.921.88.-222520.930.23.20.82.226.40.22.2中型企业（2008年）较低值小型企业（20平均值较差值优秀值良好值平均值较差值优秀值良好值2-8.8-2.2.2-02.-02381025.18.8-02.0.8-0.0.12.88.0.010.2.8.2-10.8

10、12.0.2.80.80.0.22.20.8.223.22.8218.100.82.88.0.20.2.0.0.22.10.8.2-2.88.2.8982.0.8.80.2.293.8724830.110.83022.-8.22246881.2210.2.821.0.2.1223.28-18.818.1.21010388.108.105.210220.-2310.2.0.-8.12.20.0.80.0.220.0.10.20.810.2-210.2-1010.2-8.8.812.-0.212.8.2.829.222.1222.20.2.829.2.8较低值较差值全行业（2007年）优秀值良好值

11、平均值较低值较差值大型企业（20优秀值良好值-2712.7-210.26.2-2.1028.217157.222921.7-0.9-2.10.-0-20.20.70.6210.40.2710.70.0.212.223.79.7626.720.524.70.27.20.0.0.50.2.0.0.2.75296280.142.2-0.2-0.67.629.27330.106.2-1232.23-0.2-7.70.782.29.652.278.132.7.821.0.221.80.211-20.26.720.-12.7222.9107102.711-2121.77-17.624.2721.710-2

12、.2-10.52470.50.0.0.0.210.7-7.5-17.2.21-0.5241720.2-0.92326719.728.829.0.2.226.40.2平均值较低值中型企业（20平均值较低值小型企业（20较差值优秀值良好值较差值优秀值良好值92.10.2-0.310.52.229.-0.2.627.21.3-0428.321.320.810.-0.24.862.21320.26.60112.112.0.70.0.0.0.50.22.724.2.10.80.2.320.20.42.10.0.2.0.70.62.512.80.258.3.22.0.9-0.85030.21452142.

13、911220.29-023.723.26.424.2.132.21.80.242180.2.90.1.524.20.12107.81047112.2107103.6110.3106.912.5.723.29-20920.212.512.70.0.90.0.0.0.0.40.10.90.720.4201210.-2.7-10.311.7-0.2.213.22832.226.2324.118.22.2230.2.829.21.平均值较低值较差值全行业（2006年）优秀值良好值平均值较低值较差值-10.210.-6.8-6.106.2-2.5102821.200.10.62-0-1.22.-2.6-

14、0.20.-6.30.0.0.60.60.0.22325.20.620.0.2.0.0.32.-2.2.616.662766489.6-0.6.-0.630.10828.56.2.22-11.270.2230.265.221.0.623.86-1025-2102696.5.211010610192.42.6-20.20.6-6.220.2.6.60.0.0.0.0.60.0.10.666.2.2106.-2.62824.6.29.0.2.21028.1中型企业（20优秀值大型企业（2016.212.12.3210-0.5102.1-2.0.529.321.72.627.21.4-0.0.310

15、.2-0.10.812.-0.3-10.20.60.90.60.40.11.200.40.226.620.224.0.11.22.70.2.320.53.220.80.42.50.60.2-242.660823.220.9-0.32.3104.528.142112.729.26.526.19.2.2-12.32.7224.20.423.0.23.26.320.7-12.23.2112.1106.103.4106.70398.222.822.-21.23.4-0.42.20.70.70.40.10.0.700.30.120.423.22-2.221.3-226.12029.240.824.2.6

16、30.良好值平均值较低值较差值优秀值良好值平均值较低值较差值小型企业（20全行业（2005优秀值良好值平均值较低值较差值优秀值良好值平均值较低值较差值10.27.42.3108-2-11.515.27.80.9-5.528.321.531.624.56.9-110.60.3-1.2-3.310.45.20.4-1.10.12.3-2.7-17.215.410.3-0.3-12.20.62.40.65.22.70.2.0.-220.123.2015.0.2.0.60.44.55.10.2.0.2525.0.52557.539.5.582.8-010.15-04010952810772.42812

17、.22.424.7.50.2532.555.870220.5234.2-10.9-2027.-0.6-2209.2105.101.795.290114.5110105.3101.29512.0-20.5.512.5-15.90.0.0.40.20.0.0.60.30.200.3.52.510.52.720.110-2.8.2520.4.26.2-2.821.5.3-2052625.5.5大型企业（2005年）优秀值良好值平均值较低值较差值中型企业（20优秀值良好值平均值较低值4.9121.4262.1.235.67.700.516.112.51.212.18.92.630.423.21.310

18、.457.115.310.320.55-0.51.10.80.60.323.4.57.900.40.83.22.31.50.31.61.205.624.114.662.400.8113.72.817.846.660.25.411.66.62.910572.12.427.416.225-44.657.369.25.3242.7112.9726.919.482.2.224.114.525106.4102.8100.229.8142.2108.8104.110010.7025.317.310.92.24.515-240.132.92.17.140.10.90.70.502.910.85.2122.5

19、10.420.72.126.3.22小型企业（20全行业（2004年）较差值优秀值良好值平均值较低值较差值优秀值良好值平均值-4.413.91047.20-7.412.39.4-2.79.2694.0.4-0.132.3232.9-425.920.21-1.110.84.60.1.2-3-9.812.12.17.2130.21.910.30.20.11.20.802.511.452.717.412.601.12.220.8-0.80.70.72.410.50.22.92.27.245.158.797.239.748.764.50.75.73.71.80-4.54.23.52.50.1140.6

20、109.973.445.328.7120.4100.973.24.918.212.34.4-1.20.215.0.731.721.74.8112.8109.41054-4594.225.719.41410.8108.51050.10.800.40.202.7117.2110.3244.72.61.910.6-3.5-1135.3-2.8-1664.7-7.1-22.10.80.6117.65.27.912.67.70.323.811.大型企业（20中型企业（20较低值较差值优秀值良好值平均值较低值较差值优秀值良好值平均值3.2-1.813.610.1-0.311.28.83.2-212.49.

21、40.788.7-0.627.522.2169.12230.8-1.22.61.5-0.88.25.120.115.110.950296.63846.860-0.153.82.26.1125.7103.277-6.329.223.6127.82311.9100.30202.5306.4100.70.40227.24.317.8109.8107.6100.90.700.40.21.410.80.70.31.21020.4312.38.25.7128.4-0.60.33.28.124.90.910.63.22.62.21.60.92.82.2.32.22.2-11.1.1-16.2121228TO

22、C o 1-5 h z44.82.69.96.9420.6-8.816.611.83-4.6-13.717.610.4437.5-1527.620.710小型企业（20全行业（2003年）较低值较差值优秀值良好值平均值较低值较差值优秀值良好值2.312.12.9-2.911.27.9-32634.82.6-2.97.85.2-1.124365-1.225.6200.2531.7-08-2.18.85.2.712.23.1-7.813.59.0.50.30.70.40.30.2013.25.23.92.3.831.30.22.933.0.20.62.30.50.32.62.4445.358.37

23、39.5-0.93.82.50.93.52725.4110.499.367.241.422.6122.410.6-2.120.49.82015.710.42.5-10.526.01.495.1109.3107.9104.7102.196.3108.2100.30.10.80.60.40.20.1.10.3.12.3673.82.31.22.9-13.2813.98.2-10.24.2412.63.6-0.5100.720.814.23.8-20.426.320.2222平均值较低值较差值大型企业（20优秀值良好值平均值较低值较差值中型企业（20优秀值良好值2-4.8120.821.20.812

24、2.26.5212.582.172230.5100.50.30.16.22.81.26.31229.41.40.80.31.20.12.70.20.2.0.50.18.725.611.10.420.83.2.38220.6.437.846.660.21.83.832.127128.810679.6.129.924.216.3.12.21.7988.71203.6100.11-22.333.22494.2109.3100.60.30.11.42.31-14.215.99-2.5-20.230.1245.8-004.91000.70.20.92128.520.2.3107.4105.0.10.90

25、2.1-11.71.7-19.22小型企业（20平均值较低值较差值优秀值良好值平均值较低值较差值4.21-573.50.5-6.53.10.8-4.123.217.912.45.8-21.60.9-130.4-0.7-24.2-1.6-10.50.30.110.60.30.2010.662.80824.50.80.32.11.50.80.30382.20.697.245.2.11.20.1-3.2.2-2.32.80.727123.398.266.245.1242.486.21.7-21.2-2.3-23.02.941070.50.30.10.21.110-5.2-15.62.3-251105

26、.2102.7920.0.40.20.2.70.29.310.-2.5.2-10.6-23大型企业(20良好值平均值较低值较差值优秀值良好值平均值-2.22.32.723.2-02520.0.2.2.206.10.0.0.20.0.0.60.42.20.212290.2.20.0.2.860.42.-0.2.52.120722125.210224.2-2226.410.507105103.292108106.5104.20.0.0.20.10.62122.210.12.10-20.2全行业（2002年）优秀值中型企业（20较低值较差值优秀值良好值平均值较低值较差值小型企业（20优秀值良好值平均

27、值0.2-4.690.7-2.157.62210.6-0.5102.2-2.2512.761.40.72-0.8-8.2224.61.22.80.73.3-2.20.30.10.92.81.712.9.825.60.20.70.42.30.20.40.204.22.410.818.731.10.60120.12.40.70.2.5120.4520.3.62.509.287.2602.4970.3-20.220.9-4.222.260.302122.41.3105.7106.201.20.510.7-104.5102.4100.20.900.200.80.502.11.484.1-11.7106

28、.2-15146.3-19.2193.21.81.1111.2-8.2-15.792.4-6.8-17.7120.8-2小型企业（20优秀值良好值平均值较低值较差值优秀值良好值平均值较低值较差值00小型企业（20优秀值良好值平均值较低值较差值优秀值良好值平均值较低值较差值00大型企业（20优秀值良好值良好值平均值较低值较差值全行业（2001年）较低值较差值优秀值0.7-4.24024.81.6-6.3404965.93.6215111682.521.770.2-41.426.216.2-13.9347.14.21123.2926.22.9-8.99.55.33.6-3.7-10.613.57.

29、71.8-2.15.2-224.118.113.36.12519.10.1-2.21.6-129.1-16.210.7-27.915.20.20.11.10.80.50.20.11020.916.210.22.0.8161021.400.511.228.4000.60.32.61.710.0.12.31小型企业（20优秀值良好值平均值较低值较差值优秀值良好值平均值较低值较差值00小型企业（20优秀值良好值平均值较低值较差值优秀值良好值平均值较低值较差值00大型企业（20优秀值良好值良好值平均值较低值较差值小型企业（20优秀值良好值平均值较低值较差值优秀值良好值平均值较低值较差值00小型企业（2

30、0优秀值良好值平均值较低值较差值优秀值良好值平均值较低值较差值00大型企业（20优秀值良好值良好值平均值较低值较差值2-25.627.217.1.3-16.731.822692109.4105.9103.2955112.41080.20.11.110.50.30.11.611.8114.4.14.11.70.611.37.1-14.820.913.9-2123.614.6-172416.6-14.928.119.410.2-23.724.415.2-0.1-14.1-29.92515.9中型企业（2023.115.29.23.400.2222.8108.26.06.51022-18.1251890.1108.9109.6-3.2-14.8203.798.788.910.80.40.11.50.90.40.20.10.90.1.90.92.90.6-7.8-2121.6-21.212-5.2-13.620.570.8.290.4-12.4-23.424.55-27.623.良好值平均值较低值大型企业（20优秀值良好值良好值平均值较低值较差值全行业（2000年）大型企业（20平均值较低值较差值优秀值良好值平均值较低值较差值优秀值0.