表 12-24 财务业绩定量评价标准示例（2006 年工业/中型企业业绩评价标准值）档次（标准系数）项 目优秀（A）1良好（B）0.8平均（C）0.6较低（D）0.4较差（E）0.2一、获利能力状况净资产收益率总资产报酬率营业利润率盈余现金保障倍数成本费用利润率资本收益率16.110.430.410.415.321.210.77.223.25.010.313.25.63.214.01.24.03.01.10.16.90.50.94.38.74.41.21.111.312.8二、资产质量状况总资产周转率应收账款周转率不良资产比率流动资产比率资产现金回收率1.624.11.14.015.71.214.62.52.511.80.66.24.01.34.50.42.88.80.62.10.21.320.70.25.8三、债务风险状况资产负债率已获利息倍数速动比率现金流动负债比率带息负债比率或有负债比率44.66.2142.726.925.30.457.34.51 12.919.437.61.366.32.271.85.448.96.182.21.047.97.172.014.797.20.630.112.485.423.8四、经营增长状况营业增长率资本保值增值率营业利润增长率总资产增长率技术投入比率37.8113.231.720.40.926.4108.821.714.90.710.6104.16.37.10.511.6100.314.10.50.330.795.837.09.50.1