23個(gè)行業(yè)均值

1、中華工商上市公司財(cái)務(wù)指標(biāo)指數(shù)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)綜合(本期所有2051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)63家)2采掘(包括：煤炭開(kāi)采、其他采掘、油開(kāi)采，共計(jì) 54家)石指數(shù)指標(biāo)閾值下限(15%)閾值上限(85%)均值(70%閾中位數(shù)閾值下限(15%)閾值上限(85%)均值(70%閾值范中位數(shù)閾值下限(15%)閾值上限(85%)均值(70%閾中位數(shù)值范圍)圍)值范圍)1.流動(dòng)比率0.853.491.701.540.913.111.621.480

2、.642.551.261.092.速動(dòng)比率0.482.741.171.020.412.470.970.760.531.941.050.993.經(jīng)營(yíng)現(xiàn)金流比率-0.120.190.030.02-0.180.160.020.03-0.180.160.030.044.存貨周轉(zhuǎn)率0.545.422.151.860.394.171.811.831.939.165.154.835.應(yīng)收賬款周轉(zhuǎn)率1.2719.995.283.712.7225.649.577.202.1414.556.034.936.總資產(chǎn)周轉(zhuǎn)率0.120.540.290.270.140.780.330.300.140.470.270.27

3、7.資產(chǎn)負(fù)債率%21.3471.7346.9447.1621.8763.1545.0145.6121.9967.1247.4347.188.已獲利息倍數(shù)0.7214.344.463.39-0.1212.723.712.941.0616.605.363.879.毛利率%9.6342.6123.4322.014.2731.6915.5312.409.0435.3324.5525.3310.凈利率%0.1817.356.535.64-4.1414.234.032.910.4718.965.985.3011.總資產(chǎn)報(bào)酬率%0.575.212.582.48-0.095.282.071.780.745.1

4、82.792.6112.凈資產(chǎn)收益率%0.187.493.383.24-2.687.652.442.080.447.543.193.0213.投入資本回報(bào)率 %0.085.302.202.00-1.355.091.541.360.234.992.101.7214.營(yíng)業(yè)收入現(xiàn)金含量比-17.6420.742.422.62-20.2320.282.522.60-22.7218.111.837.3415.營(yíng)業(yè)收入增長(zhǎng)率%-11.9733.558.457.75-19.6424.972.722.80-27.2715.46-6.72-7.8116.凈資產(chǎn)收益率增長(zhǎng)率%-63.5965.37-5.13-3.

5、43-183.31114.80-19.66-22.74-86.26106.36-30.32-45.61行業(yè)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)192家)4黑色金屬(包括：鋼鐵、31家)金屬制品，共計(jì)5有色金屬(包括：金屬新材料、屬冶煉，共計(jì)83家)有色金指數(shù) 指標(biāo)閾值下限(15%)閾值上限(85%)均值(70% 閾中位數(shù)閾值下限(15%)閾值上限(85%)均值(70% 閾中位數(shù)閾值下限(15%)閾值上限(85%)均值(70%閾值范中位數(shù)值范圍)值范圍)圍)1.流動(dòng)比率0.682.851.381.200.481.440.820.800.742.9

6、51.501.362.速動(dòng)比率0.422.210.990.830.240.760.450.420.432.221.030.803.經(jīng)營(yíng)現(xiàn)金流比率-0.080.210.040.04-0.020.090.030.03-0.170.190.020.034.存貨周轉(zhuǎn)率1.405.613.092.931.344.993.183.060.814.552.102.015.應(yīng)收賬款周轉(zhuǎn)率2.2429.588.686.567.90108.6632.9923.292.1825.447.875.736.總資產(chǎn)周轉(zhuǎn)率0.220.600.380.380.320.850.560.560.150.670.340.297.資

7、產(chǎn)負(fù)債率%21.1071.2846.9946.8747.1280.4468.3970.8123.9274.0047.8847.188.已獲利息倍數(shù)-0.359.453.032.160.587.351.781.43-0.1130.053.122.079.毛利率%4.9328.3115.5014.662.0512.946.216.103.7731.4514.3814.5910.凈利率%-2.9911.613.513.15-1.323.830.540.44-3.8811.482.932.7311.總資產(chǎn)報(bào)酬率%-0.045.442.282.160.303.151.351.260.054.311.95

8、1.8112.凈資產(chǎn)收益率%-2.656.182.312.26-3.193.750.720.96-3.625.291.721.6313.投入資本回報(bào)率 %-1.394.801.521.31-1.062.890.360.32-1.353.941.060.8914.營(yíng)業(yè)收入現(xiàn)金含量比-8.5515.263.533.31-4.2510.343.142.12-21.7721.361.392.4515.營(yíng)業(yè)收入增長(zhǎng)率%-12.9730.095.905.24-12.848.63-2.45-3.62-28.9540.402.911.3216.凈資產(chǎn)收益率增長(zhǎng)率%-103.2175.17-17.84-13.5

9、9-82.9369.16-6.653.81-100.3778.70-21.47-35.751行業(yè)6建筑材料(包括：建筑材料、建筑裝飾， 共計(jì)112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)255家)8電子元器件(包括：半導(dǎo)體、 器件、元件、顯示器件，共計(jì)其他電子90家)指標(biāo)指數(shù) 1閾值下限(15%)閾值上限(85%)均值(70% 閾值范圍)中位數(shù)閾值下限(15%)閾值上限(85%)均值(70% 閾值范圍)中位數(shù)閾值下限(15%)閾值上限(85%)均值(70%閾值范圍)中位數(shù)1.流動(dòng)比率0.742.231.341.261.153.751.961.831.135.542.2

10、61.952.速動(dòng)比率0.461.780.930.810.783.111.461.280.874.651.771.513.經(jīng)營(yíng)現(xiàn)金流比率-0.080.130.010.01-0.140.10-0.01-0.01-0.090.170.040.044.存貨周轉(zhuǎn)率0.714.471.881.590.662.211.271.191.003.742.061.995.應(yīng)收賬款周轉(zhuǎn)率0.988.532.962.340.732.841.471.321.042.641.831.866.總資產(chǎn)周轉(zhuǎn)率0.160.470.300.280.150.420.250.250.140.420.280.297.資產(chǎn)負(fù)債率%31.

11、9679.8159.7961.4920.6064.1643.7143.9013.5054.8135.9136.048.已獲利息倍數(shù)1.376.933.422.990.4411.933.703.021.6223.736.214.539.毛利率%11.2428.6917.9717.0913.1235.3122.9422.7812.2837.9622.5320.6210.凈利率%0.8710.154.674.400.4213.945.865.421.8316.396.836.2811.總資產(chǎn)報(bào)酬率%0.904.752.452.380.604.072.192.140.814.482.412.1212.

12、凈資產(chǎn)收益率%0.607.553.893.870.235.372.752.850.785.782.852.3913.投入資本回報(bào)率 %0.244.982.182.100.104.492.011.880.364.742.191.9614.營(yíng)業(yè)收入現(xiàn)金含量比-13.8914.371.410.97-16.8213.21-1.71-1.68-8.3418.643.983.9715.營(yíng)業(yè)收入增長(zhǎng)率%-6.7235.8215.0115.45-16.0729.185.465.16-7.5836.1110.198.6416.凈資產(chǎn)收益率增長(zhǎng)率%-66.7793.561.02-0.50-72.5539.56-1

13、0.50-7.28-60.0141.55-7.38-4.82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) 服務(wù)、汽車(chē)零部件、汽車(chē)整車(chē)，共計(jì)121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)63家)11家用電器(包括： 材，共計(jì)44家)白色家電、視聽(tīng)器指數(shù) 指標(biāo)閾值下限(15%)閾值上限(85%)均值(70% 閾中位數(shù)閾值下限(15%)閾值上限(85%)均值(70% 閾中位數(shù)閾值下限(15%)閾值上限(85%)均值(70%閾值范中位數(shù)值范圍)值范圍)圍)1.流動(dòng)比率0.982.531.531.421.214.792.311.951.133.131.831.782.速動(dòng)比率0.692.051

14、.141.050.833.501.731.480.852.601.391.333.經(jīng)營(yíng)現(xiàn)金流比率-0.090.140.020.02-0.310.03-0.12-0.10-0.030.200.060.054.存貨周轉(zhuǎn)率0.904.472.282.250.472.741.351.341.753.972.612.525.應(yīng)收賬款周轉(zhuǎn)率1.137.162.882.510.743.261.551.431.969.544.283.466.總資產(chǎn)周轉(zhuǎn)率0.180.610.340.330.160.560.290.260.310.750.500.487.資產(chǎn)負(fù)債率%29.9070.7349.4249.5717.

15、3758.3838.9840.7225.7369.5446.0946.108.已獲利息倍數(shù)1.4918.646.024.27-0.7413.754.312.791.9311.995.815.269.毛利率%10.8727.5318.6718.6810.9145.2925.4223.3413.7932.4121.8321.7310.凈利率%0.8012.005.335.02-3.6213.954.243.572.209.135.395.8011.總資產(chǎn)報(bào)酬率%0.575.022.572.55-0.574.211.891.981.235.823.393.3212.凈資產(chǎn)收益率%0.478.313.

16、753.42-1.616.032.562.401.4910.155.065.0713.投入資本回報(bào)率 %0.305.512.362.08-1.164.781.791.531.138.233.783.5814.營(yíng)業(yè)收入現(xiàn)金含量比-14.9414.190.732.08-39.212.59-13.44-11.55-3.5812.223.953.9115.營(yíng)業(yè)收入增長(zhǎng)率%-15.7226.348.3510.68-13.2534.734.522.91-5.4132.0614.1313.3416.凈資產(chǎn)收益率增長(zhǎng)率%-47.8874.40-1.36-5.00-70.37111.583.105.81-30.

17、8096.197.915.47行業(yè)12食品飲料(包括：食品加工、食品制造、飲料制造，共計(jì) 60家)13紡織服裝(包括：紡織、服裝，共計(jì)76家)14輕工制造(包括：包裝印刷、制造、造紙，共計(jì) 77家)其他輕工指數(shù) 指標(biāo)閾值下限(15%)閾值上限(85%)均值(70% 閾中位數(shù)閾值下限(15%)閾值上限(85%)均值(70% 閾中位數(shù)閾值下限(15%)閾值上限(85%)均值(70%閾值范中位數(shù)值范圍)值范圍)圍)1.流動(dòng)比率1.085.952.632.200.964.872.302.260.963.941.961.832.速動(dòng)比率0.474.711.781.560.583.651.541.420.

18、543.071.311.083.經(jīng)營(yíng)現(xiàn)金流比率-0.130.600.140.09-0.230.13-0.010.00-0.110.320.040.044.存貨周轉(zhuǎn)率0.334.371.521.180.592.811.491.310.832.871.751.665.應(yīng)收賬款周轉(zhuǎn)率2.78160.5230.5513.511.838.794.314.172.018.343.663.386.總資產(chǎn)周轉(zhuǎn)率0.160.650.340.340.210.490.320.320.210.470.310.297.資產(chǎn)負(fù)債率%13.1055.9330.7929.4016.3062.9636.5133.0917.18

19、64.1339.1136.218.已獲利息倍數(shù)-0.0219.705.804.440.5018.474.893.370.5810.963.562.799.毛利率%24.5668.2542.1439.517.6046.6123.4220.508.1032.8121.2421.0710.凈利率%1.7625.989.948.050.2414.296.505.760.4214.035.894.6311.總資產(chǎn)報(bào)酬率%1.2112.954.713.600.655.372.782.760.875.772.882.7512.凈資產(chǎn)收益率%0.4214.045.434.260.266.203.092.970

20、.326.403.002.9213.投入資本回報(bào)率 %0.2412.164.673.320.125.142.312.220.115.352.242.1614.營(yíng)業(yè)收入現(xiàn)金含量比-9.7825.498.488.21-16.9514.340.070.89-9.6014.792.853.6215.營(yíng)業(yè)收入增長(zhǎng)率%-12.6227.797.397.91-12.2324.474.593.18-5.7836.339.225.6616.凈資產(chǎn)收益率增長(zhǎng)率%-77.3928.58-10.50-4.93-47.6382.401.931.07-66.6437.11-9.80-10.53行業(yè)15醫(yī)藥生物(包括：化學(xué)

21、制藥、生物制品、 醫(yī)療器械、醫(yī)藥商業(yè)、中藥、醫(yī)療服務(wù)，共計(jì)134家)16公用事業(yè)(包括：電力、環(huán)保、燃?xì)狻⑺?務(wù)，共計(jì)80家)17交通運(yùn)輸(包括：港口、公路運(yùn)輸、航 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) 83家)指數(shù) 指標(biāo)閾值下限(15%)閾值上限(85%)均值(70% 閾中位數(shù)閾值下限(15%)閾值上限(85%)均值(70% 閾中位數(shù)閾值下限(15%)閾值上限(85%)均值(70%閾值范中位數(shù)值范圍)值范圍)圍)1.流動(dòng)比率1.126.242.301.790.401.770.850.760.652.831.311.122.速動(dòng)比率0.775.451.751.340.281.6

22、10.710.610.442.221.051.023.經(jīng)營(yíng)現(xiàn)金流比率-0.060.280.080.060.040.330.170.16-0.040.390.140.124.存貨周轉(zhuǎn)率0.763.291.711.602.0419.887.457.011.0671.7615.659.135.應(yīng)收賬款周轉(zhuǎn)率1.786.423.523.281.9410.165.004.553.1720.649.197.136.總資產(chǎn)周轉(zhuǎn)率0.180.650.340.320.080.270.170.170.070.400.190.177.資產(chǎn)負(fù)債率%11.0564.3437.2538.3736.1278.5957.60

23、57.3825.0474.4847.0745.548.已獲利息倍數(shù)1.5327.779.667.611.348.043.132.741.3916.766.044.529.毛利率%15.7267.6040.0038.2815.7246.0627.1625.856.0558.6529.2326.5010.凈利率%1.6623.319.828.912.9129.1012.0110.931.1736.4414.1511.5211.總資產(chǎn)報(bào)酬率%1.598.424.163.571.635.273.503.511.345.703.263.2412.凈資產(chǎn)收益率%1.3910.885.334.741.148

24、.624.684.491.186.623.953.9813.投入資本回報(bào)率 %0.709.294.013.620.474.572.111.990.504.992.442.4614.營(yíng)業(yè)收入現(xiàn)金含量比-5.1519.095.804.599.5647.3126.8924.58-4.0253.6019.9716.1215.營(yíng)業(yè)收入增長(zhǎng)率%-3.4534.2116.8917.21-7.3119.175.765.50-4.4120.394.463.5116.凈資產(chǎn)收益率增長(zhǎng)率%-38.8256.314.312.42-35.95181.7436.6814.25-39.2010.28-11.80-7.21行

25、業(yè)18房地產(chǎn)(包括：房地產(chǎn)開(kāi)發(fā)、園區(qū)開(kāi)發(fā)， 共計(jì)140家)19金融服務(wù)(包括：信托、銀行、證券、保 險(xiǎn)，共計(jì)53家)20商業(yè)貿(mào)易(包括：零售、貿(mào)易,92家)共計(jì)指數(shù)指標(biāo)閾值下限(15%)閾值上限(85%)均值(70% 閾值范圍)中位數(shù)閾值下限(15%)閾值上限(85%)均值(70% 閾值范圍)中位數(shù)閾值下限(15%)閾值上限(85%)均值(70%閾值范圍)中位數(shù)1.流動(dòng)比率1.342.801.891.830.601.901.181.142.速動(dòng)比率0.271.090.550.550.391.310.790.753.經(jīng)營(yíng)現(xiàn)金流比率-0.150.09-0.02-0.02-0.090.140.030

26、.034.存貨周轉(zhuǎn)率0.030.280.110.101.1114.925.444.465.應(yīng)收賬款周轉(zhuǎn)率2.08265.7032.2811.628.06273.2573.3953.846.總資產(chǎn)周轉(zhuǎn)率0.030.170.090.090.201.120.620.637.資產(chǎn)負(fù)債率%41.9980.0965.2766.8937.4394.4269.1663.2135.5073.2656.6355.848.已獲利息倍數(shù)0.8127.406.013.711.5622.816.084.989.毛利率%20.1454.8837.2736.863.9555.1525.0720.686.8229.3218.5

27、819.4310.凈利率%-2.6026.0811.3111.720.998.693.933.8311.總資產(chǎn)報(bào)酬率%0.234.051.962.021.135.463.172.8512.凈資產(chǎn)收益率%-0.788.423.473.342.5111.565.904.581.158.694.895.1813.投入資本回報(bào)率 %-0.384.011.691.570.607.453.333.0614.營(yíng)業(yè)收入現(xiàn)金含量比-104.0640.49-14.04-8.68-7.319.411.711.7715.營(yíng)業(yè)收入增長(zhǎng)率%-24.47143.6838.9226.05-1.9829.9911.4811.3

28、116.凈資產(chǎn)收益率增長(zhǎng)率%-50.92166.9110.851.58-43.5066.75-4.39-6.2921餐飲旅游(包括：餐飲、景點(diǎn)、酒店、旅游綜合，共計(jì) 27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)76家)23其他類(lèi)(上述分類(lèi)以外的行業(yè)，共計(jì)45家)指數(shù)指標(biāo)閾值下限(15%)閾值上限(85%)均值(70% 閾中位數(shù)閾值下限(15%)閾值上限(85%)均值(70% 閾中位數(shù)閾值下限(15%)閾值上限(85%)均值(70% 閾中位數(shù)值范圍)值范圍)值范圍)1.流動(dòng)比率0.702.881.471.341.296.973.162.650.632.521.301.1

29、92.速動(dòng)比率0.512.831.211.021.046.742.722.140.421.570.740.673.經(jīng)營(yíng)現(xiàn)金流比率-0.080.340.090.08-0.440.20-0.04-0.01-0.180.08-0.03-0.034.存貨周轉(zhuǎn)率0.4332.994.674.560.8613.333.742.330.184.821.671.435.應(yīng)收賬款周轉(zhuǎn)率3.2928.1012.539.661.069.183.392.821.6015.005.614.046.總資產(chǎn)周轉(zhuǎn)率0.090.500.220.210.130.430.250.240.050.430.220.197.資產(chǎn)負(fù)債率%

30、19.8352.9434.5631.6610.3854.9429.3330.5825.8476.6552.9457.488.已獲利息倍數(shù)-0.7054.687.785.931.7327.569.636.13-3.705.331.761.789.毛利率%23.0260.7643.7342.6717.9764.8338.4738.264.3534.3719.2218.0710.凈利率%-12.1611.484.085.180.4120.2610.8110.38-27.7012.41-0.151.8311.總資產(chǎn)報(bào)酬率%-0.405.151.851.760.255.182.973.23-1.753.

31、341.181.6712.凈資產(chǎn)收益率%-1.506.141.831.910.398.424.234.20-4.815.450.720.9113.投入資本回報(bào)率 %-1.294.101.461.660.377.083.683.76-4.693.620.240.4614.營(yíng)業(yè)收入現(xiàn)金含量比-8.6729.8710.218.98-35.7221.79-4.05-0.16-41.8711.51-7.45-5.3615.營(yíng)業(yè)收入增長(zhǎng)率%-21.0613.39-2.61-3.67-8.5241.8215.3615.32-29.7488.889.513.9416.凈資產(chǎn)收益率增長(zhǎng)率%-118.6446.8

32、0-23.54-20.99-55.3746.10-1.74-0.29-109.87103.141.705.29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)、國(guó)有及其他類(lèi)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)亍業(yè)民營(yíng)上市公司(共計(jì) 1034家)國(guó)有及其他類(lèi)上市公司(共計(jì)1017家)創(chuàng)業(yè)板(共計(jì)355家)指數(shù)指標(biāo)5閾值下限(15%)閾值上限(85