风险管理分析行业指标必备X年度中华工商上市.docx

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1、中华工商上市公司财务指标指数（2011年度）中华全国工商业联合会经济部中华财务咨询有限公司一、23个行业（不含创业板上市公司）财务指标指数相静指标综合（本期所有1900家A股非ST非创业板上市公司的整体情况）1农林牧渔（包括：林业、农产品加工、农业综合、饲料、渔业、种植业，共计59家）2采掘（包括：煤炭开采、其他采掘、石油开采，共计45家）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%阈值范即中位数1流动比率0.893.671.741.550.863.101.561

2、.390.662.351.291.162.速动比率0.482.951.201.060.362.040.850.720.442.191.081.073.经营现金流比率-0.130.410.100.09-0.040.520.150.120.030.700.280.224.存货周转率1.4412.154.774.110.959.173.933.604.7821.4311.9410.935.应收账款周转率3.7561.1614.919.727.4595.2731.2621.968.0972.5728.8720.736.总资产周转率0.311.260.710.680.381.750.820.750.40

3、1.530.770.707.资产负债率%20.7269.0845.8247.1524.0765.8843.9542.9828.0864.8946.0945.368.已获利息倍数1.6730.258.445.741.4522.216.153.722.7443.0913.9810.319.毛利率10.7043.2324.0722.147.3334.0919.7819.7510.8343.7330.5531.7810.净利率1.5019.628.387.470.6116.937.536.202.3922.9011.219.89I1总资产报酬率%2.8913.337.106.763.4013.127.

4、747.124.5918.5911.1910.7712.净资产收益率2.6319.899.859.191.4621.189.698.584.0223.7314.8715.1713.投入资本回报率1.4114.036.586.200.7413.516.385.851.9520.669.869.6114.营业收入现金含量比-0.080.190.050.04-0.030.160.060.050.020.340.140.1415.营业收入增长率-1.7040.6518.0717.174.2349.3022.6421.238.9166.3225.7624.0316.净资产收益率增长率-64.9439.3

5、7-10.73-5.75-73.21142.7612.0310.10-59.3824.59-11.50-12.04行业指数指标3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，共计180家）4黑色金属（包括：钢铁、金属制品，共计33家）5有色金属（包括：金属新材料、有色金属冶炼，共计68家）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%阈值范圉）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0.743.651.621.390.601.190.890.930.843.

6、031.511.402.速动比率0.472.881.191.010.330.760.500.500.432.460.990.843.经营现金流比率-0.150.350.100.09-0.030.250.090.07-0.110.320.100.084.存货周转率3.0112.896.686.403.448.666.336.311.769.754.584.255.应收账款周转率5.9486.0124.4717.7135.12354.10107.9666.856.0692.1623.2514.656.总资产周转率0.531.400.880.840.872.201.271.150.471.840.9

7、40.887.资产负债率17.7767.6943.8145.0952.0175.6566.2467.2918.0771.5248.7148.708.已获利息倍数1.3326.477.034.501.006.472.582.071.1016.904.933.679.毛利率8.9930.5017.0516.394.0111.737.167.395.6831.7716.4516.2410.净利率%0.5614.525.505.310.035.571.491.090.3413.775.815.5511.总资产报酬率2.8913.357.016.441.298.974.714.752.8317.877.

8、426.8912.净资产收益率1.4518.168.397.530.1613.735.845.210.8924.459.438.2313.投入资本回报率%0.6512.555.715.200.095.702.442.300.3415.455.445.3914.营业收入现金含量比-0.050.140.040.04-0.010.130.040.03-0.050.120.030.0415.营业收入增长率3.1652.6424.1222.585.3633.5316.3216.305.6765.7529.2225.9716.净资产收益率增长率-74.3748.81-17.86-18.82-96.2262

9、.86-21.97-18.98-77.74134.14-6.66-7.88行业指数指标6建筑材料(包括：建筑材料、建筑装饰，共计104家)7机械设备(包括：电器设备、普通机械、仪器仪表、专用设备，共计240家)8电子(包括：半导体、其他电子器件、元件、显示器件，共计89家)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%W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0.912.641.411.251.244.362.191.851.276.102.491.992.速动比率0.532.0

10、61.010.900.803.721.641.330.894.661.971.493.经营现金流比率-0.130.330.050.04-0.220.180.000.00-0.050.540.150.144.存货周转率2.189.374.684.091.655.193.102.912.438.654.654.235.应收账款周转率2.7729.129.456.432.049.114.434.183.236.704.534.466.总资产周转率0.451.220.790.780.391.070.660.630.340.980.650.657.资产负债率30.7276.6856.4156.7118.

11、5761.2040.3039.5312.2556.0234.1035.738.已获利息倍数2.1614.475.764.661.7437.2110.426.612.0542.6611.738.349.毛利率10.9730.8019.2417.3514.1636.3023.3523.1712.9037.6622.9821.5910.净利率%1.7313.996.635.972.0316.618.187.742.1418.168.988.79I1总资产报酬率3.0412.967.297.112.6612.216.766.942.7013.246.866.4812.净资产收益率4.7323.3912.5211.482.7518.619.298.752.1818.288.558.1213.投入资本回报率2.4614.187.366.971.7913.306.836.641.5612.726.526.5314.营业收入现金含量比-0.080.160.030.02-0.120.100.000.00-0.030.160.060.0615.营业收入增长率1.4945.4821.9219.92-0.6638.8118.0918.33-5.6054.6517.1215.5416.净资产收益率增长率-61.2141.67-11.42-8.56-71.5826.75-21.85-18.16-65.17