行业平均水平2007年.doc

《行业平均水平2007年.doc》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。

1、中华工商上市公司财务指标指数©（2007）中华全国工商业联合会经济部中华财务会计咨询有限公司指标指数行业农林牧渔（包括：林业、农产品加工、农业综合、饲料、渔业、种植业）采掘（包括：煤炭开采、其他采掘、石油开采）化工（包括：化工新材料、化学纤维、化学原料、化学制品、石油化工、塑料、橡胶）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0.662.051.121.050.

2、632.151.231.160.692.031.121.032.速动比率0.280.980.530.520.481.871.010.930.431.460.750.653.经营现金流比率-0.130.250.070.050.140.750.410.42-0.040.400.150.144.存货周转率0.859.402.922.095.8828.4412.3910.242.9611.216.205.975.应收账款周转率4.9640.2515.1612.037.6575.6033.4922.935.8663.0120.61

3、14.986.总资产周转率0.301.180.570.540.511.130.790.800.501.280.840.807.资产负债率%25.9768.8551.3651.9430.0960.9946.9147.4932.5166.8749.9651.188.已获利息倍数1.297.463.643.533.9753.5513.5511.191.7415.875.604.189.毛利率%8.2331.8419.6818.4919.0343.5330.8630.4910.7229.8118.6418.1010.总资产报酬率

4、%2.129.855.735.536.9318.1112.9813.703.7714.428.227.9111.净资产收益率%1.0519.317.776.659.9124.1117.1517.382.3022.8510.9610.1112.投入资本回报率%0.458.903.893.085.7816.6611.7512.621.1012.375.915.4313.市盈率-27.95451.80101.4288.6944.36171.3575.6665.7943.47204.0189.2179.90指标指数行业黑色金属（

5、包括：钢铁、金属制品）建筑材料（包括：建筑材料、建筑装饰）机械设备（包括：电器设备、普通机械、仪器仪表、专用设备）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0.771.411.061.040.691.581.111.081.102.581.601.492.速动比率0.420.960.620.550.491.260.760.740.681.911.121.033.

6、经营现金流比率0.000.260.110.10-0.060.230.090.07-0.070.240.080.084.存货周转率3.738.906.035.961.977.304.244.061.715.533.042.835.应收账款周转率8.89171.7161.4253.523.4720.598.446.782.408.804.994.896.总资产周转率0.822.031.271.220.391.260.690.660.481.130.760.737.资产负债率%48.9267.4059.0258.2241.24

7、75.4459.9461.1229.1865.7546.8346.348.已获利息倍数2.5115.046.656.531.858.773.983.692.5544.4011.227.109.毛利率%7.7317.2311.7611.7110.0426.5817.7516.7215.3833.1523.1522.0410.总资产报酬率%3.8814.338.857.982.688.965.715.303.8016.858.838.2111.净资产收益率%6.7121.7314.5814.881.5217.799.689.

8、073.8426.4113.6512.3912.投入资本回报率%4.2513.918.037.901.197.854.444.492.2518.678.868.1613.市盈率24.19100.9446.6439.6441.02255.57102.9077.8149.54213.1298.9288.98行业指数指标电