国有资本金效绩评价指标解释财统字[1999]0003号一九九九年六月二十九日一、基本指标..................................................................................................................................2（一）净资产收益率..............................................................................................................2（二）总资产报酬率..............................................................................................................2（三）总资产周转率..............................................................................................................3（四）流动资产周转率...........................................................................................................3（五）资产负债率..................................................................................................................4（六）已获利息倍数..............................................................................................................5（七）销售（营业）增长率...................................................................................................5（八）资本积累率..................................................................................................................6二、修正指标..................................................................................................................................6（一）资本保值增值率...........................................................................................................7（二）销售（营业）利润率...................................................................................................7（三）成本费用利润率...........................................................................................................8（四）存货周转率..................................................................................................................8（五）应收账款周转率...........................................................................................................9（六）不良资产比率..............................................................................................................9（七）资产损失比率............................................................................................................10（八）流动比率....................................................................................................................10（九）速动比率....................................................................................................................11（十）现金流动负债比率.....................................................................................................11（十一）长期资产适合率.....................................................................................................12（十二）经营亏损挂账比率.................................................................................................12（十三）总资产增长率.....................................................................................................一三（十四）固定资产成新率.................................................................................................一三（十五）三年利润平均增长率.............................................................................................14（十六）三年资本平均增长率.......................
