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）财务指标指数指标指数行业综合（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%阈值范围）中位数1.流动比率0.893.671.741.550.863.101.561.390.662.351.291.162.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0.311.260.710.680.381.750.820.750.401.530.770.707.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%1.5019.628.387.470.6116.937.536.202.3922.9011.219.8911.总资产报酬率%2.8913.337.106.763.4013.127.747.124.5918.5911.1910.7712.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%-64.9439.37-10.73-5.75-73.21142.7612.0310.10-59.3824.59-11.50-12.04指标指数行业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0.743.651.621.390.601.190.890.930.843.031.511.402.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0.531.400.880.840.872.201.271.150.471.840.940.887.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%8.9930.5017.0516.394.0111.737.167.39