编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第页共NUMPAGES16页第PAGE\*MERGEFORMAT16页共NUMPAGES\*MERGEFORMAT16页国有本钱金效绩评价目标解释财统字[1999]0003号一九九九年六月二十九日TOC\h\z\t"标题2,1,标题3,2"HYPERLINK\l"_Toc14331142"一、基本目标PAGEREF_Toc14331142\h2HYPERLINK\l"_Toc14331143"（一）净资产收益率PAGEREF_Toc14331143\h2HYPERLINK\l"_Toc14331144"（二）总资产报酬率PAGEREF_Toc14331144\h2HYPERLINK\l"_Toc14331145"（三）总资产周转率PAGEREF_Toc14331145\h3HYPERLINK\l"_Toc14331146"（四）流动资产周转率PAGEREF_Toc14331146\h3HYPERLINK\l"_Toc14331147"（五）资产负债率PAGEREF_Toc14331147\h4HYPERLINK\l"_Toc14331148"（六）已获利息倍数PAGEREF_Toc14331148\h5HYPERLINK\l"_Toc14331149"（七）销售（营业）增长率PAGEREF_Toc14331149\h5HYPERLINK\l"_Toc14331150"（八）本钱积累率PAGEREF_Toc14331150\h6HYPERLINK\l"_Toc14331151"二、修正目标PAGEREF_Toc14331151\h6HYPERLINK\l"_Toc14331152"（一）本钱保值增值率PAGEREF_Toc14331152\h7HYPERLINK\l"_Toc14331153"（二）销售（营业）利润率PAGEREF_Toc14331153\h7HYPERLINK\l"_Toc14331154"（三）成本费用利润率PAGEREF_Toc14331154\h8HYPERLINK\l"_Toc14331155"（四）存货周转率PAGEREF_Toc14331155\h8HYPERLINK\l"_Toc14331156"（五）应收账款周转率PAGEREF_Toc14331156\h9HYPERLINK\l"_Toc14331157"（六）不良资产比率PAGEREF_Toc14331157\h9HYPERLINK\l"_Toc14331158"（七）资产损失比率PAGEREF_Toc14331158\h10HYPERLINK\l"_Toc14331159"（八）流动比率PAGEREF_Toc14331159\h10HYPERLINK\l"_Toc14331160"（九）速动比率PAGEREF_Toc14331160\h11HYPERLINK\l"_Toc14331161"（十）现金流动负债比率PAGEREF_Toc14331161\h11HYPERLINK\l"_Toc14331162"（十一）长时间资产适合率PAGEREF_Toc14331162\h12HYPERLINK\l"_Toc14331163"（十二）经营亏损挂账比率PAGEREF_Toc14331163\h12HYPERLINK\l"_Toc14331164"（十三）总资产增长率PAGEREF_Toc14331164\h13HYPERLINK\l"_Toc14331165"（十四）固定资产成新率PAGEREF_Toc14331165\h13HYPERLINK\l"_Toc14331166"（十五）三年利润平均增长率PAGEREF_Toc14331166\h14HYPERLINK\l"_Toc14331167"（十六）三年本钱平均增长率PAGEREF_Toc14331167\h14HYPERLINK\l"_Toc14331168"三、评议目标PAGEREF_Toc14331168\h14HYPERLINK\l"_Toc14331169"（一）领导班子基本素质PAGEREF_Toc14331169\h15HYPERLIN