小型企業(yè)財務(wù)指標標準值

1、小型企業(yè)財務(wù)指標標準值1、工業(yè)項目優(yōu)秀值良好值平均值較低值較差值凈資產(chǎn)收益率10.77.85.0-1.9-10.9銷售（營業(yè)）利潤率28.321.310.33.8-3.5成本費用利潤率11.26.62.8-2.3-13.6應(yīng)收賬款周轉(zhuǎn)率（次）19.411.75.33.01.4存貨周轉(zhuǎn)率（次）20.011.74.41.30.5資產(chǎn)負債率44.258.376.888.095.5速動比率142.9112.071.147.130.5現(xiàn)金流動負債比率23.016.76.5-3.2-15.2或有負債比率0.21.05.814.021.8銷售（營業(yè)）增長率19.814.14.6-10.5-19.9資本保值增

2、值率110.3106.9102.696.191.52、建筑業(yè)項目優(yōu)秀值良好值平均值較低值較差值凈資產(chǎn)收益率13.76.71.8-4.0-10.5銷售（營業(yè)）利潤率17.112.57.94.50.9成本費用利潤率8.04.32.4-0.1-4.0應(yīng)收賬款周轉(zhuǎn)率（次）14.88.94.12.51.5存貨周轉(zhuǎn)率（次）18.89.92.91.40.8資產(chǎn)負債率45.159.576.186.993.8速動比率166.2128.388.871.846.4現(xiàn)金流動負債比率16.58.9-0.7-3.8-11.2或有負債比率0.61.56.214.924.1銷售（營業(yè)）增長率20.111.74.8-9.4-1

3、7.9資本保值增值率112.5106.8102.094.987.83、交通運輸倉儲及郵政業(yè)項目優(yōu)秀值良好值平均值較低值較差值凈資產(chǎn)收益率10.77.64.0-1.8-7.3銷售（營業(yè)）利潤率12.37.31.4-5.2-22.6成本費用利潤率8.65.64.3-4.0-8.6應(yīng)收賬款周轉(zhuǎn)率（次）18.110.33.72.01.4存貨周轉(zhuǎn)率（次）11.96.62.42.11.8資產(chǎn)負債率52.163.775.684.892.9速動比率132.093.968.339.522.0現(xiàn)金流動負債比率23.114.52.9-4.1-15.7或有負債比率0.21.15.614.123.4銷售（營業(yè)）增長率1

4、7.29.12.4-7.8-16.6資本保值增值率111.5107.5102.697.691.44、信息技術(shù)服務(wù)業(yè)項目優(yōu)秀值良好值平均值較低值較差值凈資產(chǎn)收益率14.612.09.71.1-5.8銷售（營業(yè)）利潤率28.019.711.65.7-4.7成本費用利潤率17.211.13.7-6.9-16.2應(yīng)收賬款周轉(zhuǎn)率（次）13.610.54.12.61.5存貨周轉(zhuǎn)率（次）25.817.95.42.61.0資產(chǎn)負債率33.747.458.870.782.3速動比率206.8171.0101.348.49.2現(xiàn)金流動負債比率35.626.415.92.4-11.3或有負債比率0.20.95.21

5、3.622.4銷售（營業(yè)）增長率22.514.9-2.2-10.3-18.5資本保值增值率112.5110.2107.4100.092.45、批發(fā)和零售貿(mào)易業(yè)項目優(yōu)秀值良好值平均值較低值較差值凈資產(chǎn)收益率16.110.35.1-3.4-9.4銷售（營業(yè)）利潤率11.85.83.81.8-2.9成本費用利潤率4.83.11.7-6.4-14.8應(yīng)收賬款周轉(zhuǎn)率（次）17.310.45.62.71.0存貨周轉(zhuǎn)率（次）27.018.19.13.11.1資產(chǎn)負債率58.667.080.088.993.8速動比率147.6114.672.255.931.2現(xiàn)金流動負債比率17.310.13.0-4.5-9

6、.6或有負債比率0.51.46.114.724.0銷售（營業(yè)）增長率18.011.42.6-13.6-24.1資本保值增值率114.4109.9104.997.089.86、住宿和餐飲業(yè)項目優(yōu)秀值良好值平均值較低值較差值凈資產(chǎn)收益率5.02.7-1.4-5.3-10.0銷售（營業(yè)）利潤率62.250.535.921.813.3成本費用利潤率8.95.4-1.6-9.9-15.3應(yīng)收賬款周轉(zhuǎn)率（次）20.713.75.82.90.9存貨周轉(zhuǎn)率（次）29.117.05.32.71.4資產(chǎn)負債率33.944.964.480.891.1速動比率146.6104.257.135.720.1現(xiàn)金流動負債比

7、率21.112.64.5-1.3-5.9或有負債比率0.71.87.115.624.9銷售（營業(yè)）增長率24.915.31.1-13.3-20.1資本保值增值率105.2102.598.594.990.07、房地產(chǎn)業(yè)項目優(yōu)秀值良好值平均值較低值較差值凈資產(chǎn)收益率11.46.73.3-0.3-6.5銷售（營業(yè)）利潤率43.035.420.916.66.2成本費用利潤率16.111.55.80.1-13.5應(yīng)收賬款周轉(zhuǎn)率（次）27.915.33.71.71.2存貨周轉(zhuǎn)率（次）4.11.70.60.50.3資產(chǎn)負債率52.467.083.390.296.3速動比率166.7127.271.056.5

8、38.4現(xiàn)金流動負債比率15.57.9-1.4-8.1-17.1或有負債比率0.61.56.514.924.2銷售（營業(yè)）增長率10.66.20.3-11.4-22.1資本保值增值率111.2106.7102.798.090.48、社會服務(wù)業(yè)項目優(yōu)秀值良好值平均值較低值較差值凈資產(chǎn)收益率10.55.92.3-3.4-8.6銷售（營業(yè)）利潤率31.923.318.312.17.4成本費用利潤率14.17.93.8-1.5-21.6應(yīng)收賬款周轉(zhuǎn)率（次）26.013.71.61.20.8存貨周轉(zhuǎn)率（次）20.410.71.80.90.4資產(chǎn)負債率43.454.370.886.594.2速動比率202

9、.1163.2111.785.249.6現(xiàn)金流動負債比率22.812.31.1-6.9-14.4或有負債比率0.41.56.114.823.9銷售（營業(yè)）增長率14.75.8-1.5-12.7-23.0資本保值增值率111.3105.7102.495.689.59、傳播與文化業(yè)項目優(yōu)秀值良好值平均值較低值較差值凈資產(chǎn)收益率13.410.87.8-2.0-9.9銷售（營業(yè)）利潤率51.234.925.014.1-14.4成本費用利潤率16.713.09.2-3.9-22.8應(yīng)收賬款周轉(zhuǎn)率（次）33.817.57.83.90.7存貨周轉(zhuǎn)率（次）19.39.93.11.61.0資產(chǎn)負債率40.550

10、.155.664.676.7速動比率185.9143.3103.266.339.5現(xiàn)金流動負債比率29.122.413.40.7-6.5或有負債比率0.20.74.012.921.7銷售（營業(yè)）增長率25.413.23.2-8.8-19.1資本保值增值率113.0109.8106.999.190.210、農(nóng)林牧漁業(yè)項目優(yōu)秀值良好值平均值較低值較差值凈資產(chǎn)收益率6.33.30.5-5.2-11.6銷售（營業(yè)）利潤率20.814.67.61.9-7.1成本費用利潤率10.05.61.1-8.9-20.6應(yīng)收賬款周轉(zhuǎn)率（次）17.98.22.80.90.4存貨周轉(zhuǎn)率（次）17.18.32.71.40

11、.7資產(chǎn)負債率40.253.673.687.693.9速動比率158.3119.573.555.730.0現(xiàn)金流動負債比率19.911.43.9-1.2-8.3或有負債比率0.81.86.515.223.8銷售（營業(yè)）增長率17.311.42.1-9.9-27.7資本保值增值率106.2103.3100.392.888.511、綜合類項目優(yōu)秀值良好值平均值較低值較差值凈資產(chǎn)收益率11.18.45.7-2.6-9.7銷售（營業(yè)）利潤率20.914.48.61.6-7.4成本費用利潤率9.45.32.7-2.5-10.8應(yīng)收賬款周轉(zhuǎn)率（次）22.812.55.92.10.8存貨周轉(zhuǎn)率（次）20.211