行业生产经营评价指标体系一览表

会计实操文库行业生产经营评价指标体系一览表（大型企业）行业财务效益状况资产营运状况偿债能力状况发展能力状况净资产收益率(%)总资产报酬率(%)资本保值增值率(%)主营业务利润率(%)盈余现金保障倍数成本费用利润率(%)总资产周转率(次)流动资产周转率(次)存货周转率(次)应收账款周转率(次)不良资产比率(%)资产负债率(%)已获利息倍数速动比率(%)现金流动负债比率(%)销售增长率(%)资本积累率(%)三年资本平均增长率(%)三年销售平均增长率(%)技术投入比率(%)煤炭良好值5.74.8105.125.46.111.50.71.58.06.91.550.04.2101.217.625.614.813.921.20.6平均值3.13.0102.920.33.26.00.51.25.13.96.661.22.885.39.416.410.74.211.50.5石化良好值8.27.1106.316.74.816.70.93.312.419.32.336.14.1119.916.718.310.810.914.10.7平均值4.54.0103.111.22.412.40.72.57.514.14.346.43.262.89.212.05.32.16.30.6冶金良好值9.06.2106.619.44.610.70.82.46.615.21.944.24.690.521.024.19.512.427.21.6平均值4.54.4103.913.62.67.20.61.85.19.74.457.03.465.213.212.75.07.010.71.0建材良好值5.15.9104.331.94.712.40.51.44.35.22.046.04.087.917.227.611.514.721.80.9平均值1.93.4101.624.92.55.00.41.02.73.16.163.02.065.310.514.17.33.311.60.5化学良好值6.05.2103.519.56.18.20.61.96.59.91.845.23.396.518.624.35.816.219.40.9平均值2.42.5101.113.33.22.30.41.34.85.95.761.41.669.310.110.31.33.28.20.5烟草良好值13.412.2109.822.72.232.21.01.81.518.51.245.87.863.119.620.319.319.117.10.4平均值9.69.3107.417.61.220.80.81.41.311.52.658.74.450.010.312.412.310.59.70.3纺织良好值8.16.8107.614.44.07.91.02.26.515.43.258.43.382.412.020.76.721.317.80.8平均值4.74.1103.410.71.43.40.71.64.68.16.474.42.161.66.611.73.510.710.00.6医药良好值12.58.3110.442.44.213.80.91.74.65.92.548.47.6118.821.431.012.620.225.51.6平均值8.06.3107.133.01.79.00.61.13.44.14.662.84.292.012.919.17.411.914.40.7机械良好值9.56.3107.821.64.311.60.91.95.48.23.153.74.798.015.828.415.814.729.82.3平均值5.24.1104.116.01.77.40.81.54.15.76.368.72.978.410.220.39.46.316.81.6电子良好值8.48.0105.528.04.68.01.21.75.56.11.849.66.8133.127.525.14.813.59.92.3平均值4.45.0103.914.91.84.40.91.33.84.53.760.74.5107.715.36.81.04.85.11.5电力燃气良好值6.95.2103.519.57.711.10.52.441.016.10.749.34.7137.939.221.98.29.414.20.4平均值2.92.1100.98.73.16.90.31.531.811.51.256.92.7121.428.710.15.14.111.40.3水生产与供应良好值1.23.1101.128.27.85.20.51.320.610.12.339.73.0183.319.621.912.513.114.11.7平均值-0.10.898.517.43.20.10.40.814.44.45.344.21.099.89.611.47.77.18.00.8行业财务效益状况资产营运状况偿债能力状况发展能力状况净资产收益率(%)总资产报酬率(%)资本保值增值率(%)主营业务利润率(%)盈余现金保障倍数成本费用利润率(%)总资产周转率(次)流动资产周转率(次)存货周转率(次)应收账款周转率(次)不良资产比率(%)资产负债率(%)已获利息倍数速动比率(%)现金流动负债比率(%)销售增长率(%)资本积累率(%)三年资本平均增长率(%)三年销售平均增长率(%)技术投入比率(%)轻工业良好值8.46.4107.129.14.316.60.81.84.111.61.646.65.495.925.014.97.413.112.40.5平均值4.85.2104.223.22.29.50.61.43.07.23.963.13.569.615.60.92.27.11.50.2房地产良好值8.84.8108.329.32.815.60.40.40.712.91.050.75.574.18.729.715.311.119.3平均值5.53.1106.120.60.010.80.30.30.43.22.368.42.945.80.317.37.72.06.5建筑良好值4.42.5103.610.56.42.31.31.713.25.94.361.03.098.38.627.115.315.925.8平均值2.71.5102.47.52.71.10.91.25.23.56.980.62.084.04.618.76.66.313.3交通运输仓储良好值2.53.0102.320.17.64.30.42.413.214.14.340.92.6102.123.118.611.412.614.6平均值0.91.6100.713.23.61.70.31.77.99.96.659.81.472.013.51.57.56.18.9电信良好值9.17.0107.635.42.318.40.52.125.511.00.444.35.0128.131.913.315.017.319.81.9平均值5.35.0104.530.51.17.40.31.420.39.81.251.73.158.825.68.210.111.311.50.9计算机良好值11.56.8110.421.22.810.22.33.232.811.91.444.79.7128.111.223.614.512.020.88.1平均值3.72.9103.510.51.22.21.72.321.96.03.455.05.4103.73.913.35.26.412.85.2批发零售良好值13.68.8109.410.23.54.32.54.419.920.22.557.65.8109.414.821.215.111.717.1平均值9.76.4107.57.01.43.11.63.011.111.86.873.94.083.38.410.57.65.27.5住宿餐饮良好值3.33.5103.821.73.815.10.62.612.830.31.054.140.8112.625.714.95.98.122.3平均值0.50.8100.412.71.68.80.41.49.213.13.571.93.477.915.17.22.41.410.5投资公司良好值4.73.5103.520.11.515.10.40.96.37.51.215.05.9172.55.716.118.518.713.30.5平均值2.32.1101.715.70.16.80.30.51.72.34.735.42.8112.2-1.70.46.38.65.30.1高速公路良好值8.16.9105.944.13.630.80.62.19.36.70.130.74.5141.811.426.516.414.517.8平均值4.53.2103.130.91.514.20.41.05.72.80.455.32.184.28.210.49.39.010.6其他工业良好值6.43.3104.818.74.94.30.61.22.911.11.552.72.980.214.824.415.111.121.611.0平均值2.72.0101.412.72.02.10.40.71.75.54.768.71.663.86.313.97.95.69.14.2

行业生产经营评价指标体系一览表（中型企业）行业财务效益状况资产营运状况偿债能力状况发展能力状况净资产收益率(%)总资产报酬率(%)资本保值增值率(%)主营业务利润率(%)盈余现金保障倍数成本费用利润率(%)总资产周转率(次)流动资产周转率(次)存货周转率(次)应收账款周转率(次)不良资产比率(%)资产负债率(%)已获利息倍数速动比率(%)现金流动负债比率(%)销售增长率(%)资本积累率(%)三年资本平均增长率(%)三年销售平均增长率(%)技术投入比率(%)煤炭良好值8.15.8105.620.45.211.40.61.715.38.44.847.35.2105.214.327.110.48.217.70.4平均值3.53.4103.014.51.84.20.41.07.63.812.164.72.779.37.415.76.62.98.10.3石化良好值7.06.2104.813.95.37.81.34.614.918.53.449.13.479.211.418.09.110.618.60.5平均值3.43.0102.26.82.61.90.83.37.613.413.762.02.262.06.211.90.41.810.40.4冶金良好值7.04.8105.316.84.09.50.72.06.411.82.654.74.388.515.415.39.714.214.80.9平均值4.13.3102.110.72.16.00.51.34.66.66.573.62.963.07.97.23.46.36.10.4建材良好值7.25.2104.222.94.05.60.61.65.55.54.159.93.191.611.719.48.19.716.80.8平均值2.72.6100.815.81.72.30.41.13.33.210.877.81.367.56.75.51.51.87.10.3化学良好值7.25.5103.320.34.28.30.72.07.19.22.058.62.993.613.122.06.810.914.00.9平均值3.22.9102.114.21.92.90.51.34.55.49.976.91.468.07.57.21.93.25.80.4烟草良好值12.910.7109.120.52.522.81.22.01.613.73.261.24.762.514.225.831.624.428.70.3平均值8.17.6106.515.80.915.10.91.41.29.810.077.73.450.19.018.119.915.317.10.2纺织良好值4.24.0101.813.34.61.40.81.94.812.06.965.22.478.88.59.07.27.312.70.4平均值1.51.599.59.51.5-0.20.51.22.96.715.883.40.755.93.21.50.00.54.20.3医药良好值13.49.4110.340.53.014.60.91.74.96.11.951.65.5106.115.725.719.118.617.11.6平均值8.86.6107.629.51.29.40.61.23.13.85.067.93.579.58.113.07.210.09.71.0机械良好值7.64.5105.122.53.96.70.81.53.85.64.761.42.894.68.922.77.67.519.42.0平均值2.92.6101.815.31.42.00.61.12.73.412.379.41.069.64.414.31.5-0.35.21.0电子良好值7.76.2104.525.52.08.80.81.34.86.32.661.23.1105.114.810.67.811.415.21.5平均值3.83.5102.714.31.04.00.51.03.33.77.176.82.081.85.5-0.92.54.45.31.0电力燃气良好值7.15.8104.124.26.413.20.82.730.410.91.550.23.8134.723.319.05.812.617.20.4平均值3.63.0102.418.42.39.70.41.710.45.73.365.32.391.512.59.71.34.310.80.3水生产与供应良好值1.23.1101.128.27.85.20.51.320.610.12.339.73.0183.319.621.912.513.114.11.7平均值-0.10.898.517.43.20.10.40.814.44.45.344.21.099.89.611.47.77.18.00.8行业财务效益状况资产营运状况偿债能力状况发展能力状况净资产收益率(%)总资产报酬率(%)资本保值增值率(%)主营业务利润率(%)盈余现金保障倍数成本费用利润率(%)总资产周转率(次)流动资产周转率(次)存货周转率(次)应收账款周转率(次)不良资产比率(%)资产负债率(%)已获利息倍数速动比率(%)现金流动负债比率(%)销售增长率(%)资本积累率(%)三年资本平均增长率(%)三年销售平均增长率(%)技术投入比率(%)轻工业良好值6.35.1105.821.83.79.60.71.64.18.44.559.13.090.810.820.68.09.713.40.3平均值2.32.4102.215.61.32.70.41.02.34.18.078.41.364.75.21.81.70.60.90.2房地产良好值6.44.1105.929.53.617.20.40.40.810.71.962.74.192.06.01.68.78.411.1平均值2.52.5102.620.50.810.20.30.30.32.63.781.82.358.60.5-8.02.6-1.6-1.2建筑良好值4.42.1103.611.15.52.81.11.714.05.34.271.42.8101.66.611.711.017.124.5平均值1.41.1100.66.81.20.70.81.15.32.97.785.01.483.12.23.94.14.68.7交通运输仓储良好值7.64.6106.116.65.88.80.51.33.713.36.355.12.192.216.420.910.013.224.2平均值3.42.7101.69.41.73.90.30.60.96.113.076.81.258.67.07.26.07.68.3电信良好值9.17.0107.635.42.318.40.52.125.511.00.444.35.0128.131.913.315.017.319.81.9平均值5.35.0104.530.51.17.40.31.420.39.81.251.73.158.825.68.210.111.311.50.9计算机良好值11.56.8110.421.22.810.22.33.232.811.91.444.79.7128.111.223.614.512.020.88.1平均值3.72.9103.510.51.22.21.72.321.96.03.455.05.4103.73.913.35.26.412.85.2批发零售良好值9.34.5107.98.45.63.72.03.112.913.23.667.52.7100.17.616.911.013.616.7平均值5.62.6104.45.40.81.51.21.87.36.313.785.61.278.23.04.94.62.03.7住宿餐饮良好值-1.1-0.499.117.57.03.70.52.711.130.42.949.51.9103.615.714.02.28.28.2平均值-3.8-2.696.38.82.4-3.60.31.24.413.710.568.70.363.08.82.6-0.12.40.1投资公司良好值4.73.5103.520.11.515.10.40.96.37.51.215.05.9172.55.716.118.518.713.30.5平均值2.32.1101.715.70.16.80.30.51.72.34.735.42.8112.2-1.70.46.38.65.30.1高速公路良好值8.16.9105.944.13.630.80.62.19.36.70.130.74.5141.811.426.516.414.517.8平均值4.53.2103.130.91.514.20.41.05.72.80.455.32.184.28.210.49.39.010.6其他工业良好值5.34.1103.528.54.67.00.61.12.86.84.839.32.4112.613.726.624.015.922.37.4平均值2.21.4101.318.91.81.30.40.71.63.715.063.11.269.03.916.812.04.211.13.3

行业生产经营评价指标体系一览表（小型企业）行业财务效益状况资产营运状况偿债能力状况发展能力状况净资产收益率(%)总资产报酬率(%)资本保值增值率(%)主营业务利润率(%)盈余现金保障倍数成本费用利润率(%)总资产周转率(次)流动资产周转率(次)存货周转率(次)应收账款周转率(次)不良资产比率(%)资产负债率(%)已获利息倍数速动比率(%)现金流动负债比率(%)销售增长率(%)资本积累率(%)三年资本平均增长率(%)三年销售平均增长率(%)技术投入比率(%)煤炭良好值3.83.7102.421.83.113.50.61.710.57.52.047.83.4110.38.719.84.57.219.70.3平均值1.91.5100.314.70.46.70.40.93.73.29.264.21.5100.13.410.02.81.09.20.2石化良好值7.56.5105.313.72.711.31.11.213.712.10.650.63.8103.53.815.715.615.19.70.4平均值3.83.6102.59.5-0.17.90.30.58.64.41.269.62.754.0-1.79.25.64.31.60.3冶金良好值5.22.2103.415.63.25.40.62.15.88.84.857.11.7102.25.613.38.28.411.60.5平均值2.80.6101.16.71.91.90.41.03.53.213.877.30.466.42.26.81.4-1.6-0.60.2建材良好值4.62.7103.020.12.63.50.51.34.14.15.263.02.287.94.18.79.08.68.70.3平均值1.10.5100.312.40.4-3.70.30.72.01.914.081.50.560.60.7-3.81.80.0-1.50.2化学良好值5.73.1103.018.92.02.80.71.55.25.56.560.51.696.06.59.25.15.07.80.8平均值1.50.8100.211.50.8-3.00.30.93.13.017.779.00.862.31.61.51.8-1.8-0.40.3烟草良好值9.15.0106.213.73.115.60.71.13.83.58.971.70.771.53.215.817.136.711.50.3平均值4.52.7104.18.61.88.90.50.72.81.917.683.4-0.451.91.07.69.726.83.20.2纺织良好值5.22.5104.28.32.0-0.70.71.34.37.19.463.41.483.24.78.45.7-0.69.10.4平均值1.10.199.85.3-0.1-1.90.30.82.43.024.884.40.056.20.2-2.10.0-10.3-1.60.3医药良好值9.45.4110.232.31.415.30.81.33.64.56.260.33.495.64.410.711.914.014.71.0平均值4.52.9103.023.10.37.50.40.81.92.411.679.51.060.80.0-1.25.27.14.60.8机械良好值7.84.0105.523.62.19.00.71.23.64.66.662.42.192.84.615.58.27.012.50.8平均值3.31.5102.013.40.33.80.30.71.92.216.681.90.162.80.36.92.5-1.40.60.4电子良好值5.24.8103.924.91.75.70.91.34.25.25.354.93.4110.011.29.38.713.711.81.8平均值1.71.6101.614.40.63.50.30.52.12.69.774.61.076.72.23.74.14.42.70.4电力燃气良好值5.53.9102.723.53.623.50.52.229.79.61.152.54.1127.916.920.53.27.912.40.3平均值2.11.8100.416.31.217.90.31.412.85.42.868.52.695.16.29.5-1.82.78.70.2水生产与供应良好值1.23.1101.128.27.85.20.51.320.610.12.339.73.0183.319.621.912.513.114.11.7平均值-0.10.898.517.43.20.10.40.814.44.45.344.21.099.89.611.47.77.18.00.8行业财务效益状况资产营运状况偿债能力状况发展能力状况净资产收益率(%)总资产报酬率(%)资本保值增值率(%)主营业务利润率(%)盈余现金保障倍数成本费用利润率(%)总资产周转率(次)流动资产周转率(次)存货周转率(次)应收账款周转率(次)不良资产比率(%)资产负债率(%)已获利息倍数速动比率(%)现金流动负债比率(%)销售增长率(%)资本积累率(%)三年资本平均增长率(%)三年销售平均增长率(%)技术投入比率(%)轻工业良好值5.83.6105.220.52.75.20.71.54.87.09.261.52.390.95.711.36.83.87.20.3平均值1.60.8101.511.80.9-2.50.30.82.22.919.582.20.355.61.4-6.5-0.1-4.2-1.90.2房地产良好值4.53.4104.724.53.916.40.40.61.310.32.069.73.5103.67.1-16.09.0102.26.0平均值1.61.7101.515.20.47.50.30.40.42.14.685.81.861.21.3-24.32.71.8-7.6建筑良好值6.52.8105.718.83.65.20.91.49.37.33.267.03.7113.85.39.68.513.217.3平均值2.31.4102.08.70.42.40.40.72.22.45.983.21.382.91.3-6.53.85.14.2交通运输仓储良好值4.53.6104.614.03.36.40.51.01.811.98.667.91.692.011.012.78.96.515.