融资租赁行业财务评价准值.docx

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1、融资租赁行业财务评价准值2016-05-30 经和信融资租赁研究部用于指导租赁业的投向政策及风险控制。指引所称“租赁业”包括《国民经济行业分类》（GB/T4754-2011）中的租赁业（行业代码为L711）和金融租赁（行业代码为J6631），对应银行现行行业分类中租赁业和金融业。其中金融租赁公司是指由银监会批准的租赁公司，其他内资和外资租赁公司均指由商务部批准的租赁公司（下统称“一般租赁公司”）。融资租赁全行业 指标优秀良好平均警戒线偏差较差一、盈利能力指标1股本收益率（%）30.2418.977.804.801.72-4.942毛利率（%）54.2441.5921.2

2、916.9012.515.413总资产收益率（%）18.1510.454.902.800.74-3.304成本费用利润率（%）46.0631.3412.488.003.49-3.26二、债务风险指标5资产负债率（%）28.6639.5158.6164.2069.7479.116流动比率2.401.961.261.100.900.637总债务/EBITDA1.592.846.629.6012.5820.528息税前利润保障比率26.8911.405.554.503.441.879速动比率2.221.851.100.900.760.5510现金债务总比率0.550.340.

3、160.100.02-0.08三、资金营运指标11总资产周转率（次）1.381.030.800.600.470.4012流动资产周转率（次）3.001.821.250.900.600.4613存货周转率（次）10.846.963.082.101.030.6014应收账款周转率（次）18.1211.315.273.902.621.42四、发展指标15营业收入增长率（%）28.7718.425.322.00-8.39-21.9316有形净资产增长率（%）22.2412.653.702.00-3.08-9.1417总资产增长率（%）21.8611.971.591.00-6.2

4、1-14.7618三年利润平均增长率（%）28.6214.600.861.00-13.85-27.63 大型融资租赁企业 指标优秀良好平均警戒线偏差较差一、盈利能力指标1股本收益率（%）18.1510.054.724.80-0.36-7.892毛利率（%）44.4233.6419.5616.907.394.173总资产收益率（%）13.956.582.772.80-0.75-5.044成本费用利润率（%）36.0918.248.478.00-0.46-6.98二、债务风险指标5资产负债率（%）31.9544.6565.3564.2077.6682.496流动比率2.13

5、1.731.091.100.780.577总债务/EBITDA2.014.5211.089.6016.0526.788息税前利润保障比率14.538.294.334.502.641.629速动比率1.981.651.010.900.640.5110现金债务总比率0.370.260.130.100.02-0.13三、资金营运指标11总资产周转率（次）1.030.720.530.600.390.3712流动资产周转率（次）2.511.500.820.900.440.3913存货周转率（次）7.613.822.272.100.650.5014应收账款周转率（次）10.026.

6、112.403.901.010.44四、发展指标15营业收入增长率（%）21.3411.412.552.00-18.06-37.2216有形净资产增长率（%）18.1711.361.432.00-5.92-13.6417总资产增长率（%）19.009.63-0.011.00-11.27-19.0018三年利润平均增长率（%）16.2610.11-5.541.00-21.48-32.98 中型融资租赁企业 指标优秀良好平均警戒线偏差较差一、盈利能力指标1股本收益率（%）25.9117.047.224.801.34-5.222毛利率（%）50.1939.6422.1216.

7、909.745.643总资产收益率（%）17.129.654.742.800.57-2.684成本费用利润率（%）48.9829.1515.398.003.29-2.60二、债务风险指标5资产负债率（%）28.2738.9353.3864.2068.9478.036流动比率2.451.971.421.100.920.627总债务/EBITDA1.733.125.559.6011.8317.188息税前利润保障比率25.849.424.994.503.272.109速动比率2.201.791.240.900.800.5610现金债务总比率0