第 1 页 共 15 页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. .................................................... 6（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. ................................................... 13（十四）固定资产成新率. ................................................. 13（十五）三年利润平均增长...
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