房地产开发业--企业绩效评价标准值(精)

行业名全行业 (2010年大型企业 (2010年房地产开发业优秀值良好值平均值较低值较差值优秀值

一、盈利能力状况

净资产收益率 (% 15.111.18.51.4-2.220

总资产报酬率 (% 8.15.43.80.7-19.7

销售 (营业利润率 (% 32.927.322.316.76.932

盈余现金保障倍数 9.23.2-2.8-3.3-89.7

成本费用利润率 (% 23.318.512.45.2-3.927.2

资本收益率 (% 15.211.28.61.4-8.822.7

二、资产质量状况

总资产周转率 (次 0.70.40.30.20.10.7

应收账款周转率 (次 30.3168.16.25.334.9

不良资产比率 (新制度 (% 0.11.12.35.416.60.1

流动资产周转率 (次 0.80.50.40.30.20.9

资产现金回收率 (% 10.87.9-1.5-10.9-17.911.9

三、债务风险状况

资产负债率 (% 41.454.7758394.838.8

已获利息倍数 6.75.43.92.1-0.98.4

速动比率 (% 143.1107.571.651.236.4112.1

现金流动负债比率 (% 12.98.1-1.8-11.4-19.115.3 带息负债比率 (% 2938.547.873.888.530.3

或有负债比率 (% 11.96.915.324.61

四、经营增长状况

销售 (营业增长率 (% 35.527.317.15.1-322.9

资本保值增值率 (% 114.1109.8106.3101.197.5120 销售 (营业利润增长率 (% 36.526.717.94.7-3.340.1 总资产增长率 (% 3322.613.70.2-10.134.1

技术投入比率 (% 1.10.90.70.60.41.1

五、补充材料

存货周转率 (次 3.72.11.30.90.34.1

资本积累率 (% 20.315.911.24.8-4.829.3

三年资本平均增长率 (% 17.713.38.52.5-7.426.7

三年销售平均增长率 (% 23.8165.6-5.9-14.419.7

不良资产比率 (旧制度 (% 0.20.62.27.5160.2

数据来源:Wind 资讯

中型企业 (2010年

良好值平均值较低值较差值优秀值良好值平均值较低值较差值

15.310.47.5-0.916.410.55.9-0.7-3.8 7.65.23.30.38.55.940.3-1.7

26.421.313.14.543.136.527.818.77.3 4.2-2.2-3.1-7.43.51.4-7.8-9.7-15.6

21.316.812.76.620.618.711.43-8.9 18.611.96.83.11810.66.1-1.8-10

0.50.30.20.10.60.40.30.20.1 22.19.87.6633.520.67.36.15.1

1.4

2.45.115.40.11.12.25.617.6 0.60.40.30.20.70.50.40.30.2 10.5-0.8-6.9-14.410.57.6-2.4-11.2-18.4 46.664.678.589.742.558.57584.894.8 6.54.8

3.12.16.6

4.83.72.60.9

91.768.850.837.2127.999.171.651.634.3 11-1.1-8.1-19.2147.9-2.7-11.9-19.2

39.350.974.286.127.237.746.373.487.9 1.96.915.324.611.96.915.324.6

14.47.31.8-13.339.934.12311.93.8 113.5107.6105.6100.3116.1109.2104.810096 30.721.89.47.925.613.72.9-6.5-14.6 24.816.65.9-231.822.511.5-1.1-11.5

0.90.70.60.41.10.90.70.60.4 2.21.410.33.221.30.80.4 18.41272.122.417.412.15.41.2 15.99.44.5-0.519.814.98.92.9-1.4 11.32.2-8.5-19.428.3229.64.7-10.4

0.51.58.119.70.20.42.38.916.9

小型企业 (2010年

优秀值良好值平均值较低值较差值 12.67.33.5-0.4-6.8 7.65.13.3-0.2-2.3

47.245.328.42110.8

5.51.8-5.8-7.9-12.9 18.91

6.793.8-10 13.684.5-2.5-10.4 0.70.40.30.20.1

28.8157.95.95.4 0.20.92.26.926 0.80.50.40.30.2 12.17.8-1.9-10.6-17.4

52.166.47584.393.5

6.54.83.31.5-1.3 146.1112.768.752.234.7 12.610.9-2.2-12.3-1

7.7

24.336.94876.891.1 11.96.915.324.6 44.435.825.816.84.8 113107.4103.899.993.2

28.117.94-5-13.2 30.920.311-2.3-12.3 1.10.90.70.60.4