国内外大型石化公司主要财务指标研究

文章对国内外部分大型石化公司近5年的主要财务指标按国家财政部颁布的计算方法加以处理，进行了对比研究。所选财务指标包括流动比率、速动比率、资产负债率、存货周转率、应收帐款周转率、销售利润率、总资产报酬率、资本保值增值率、社会贡献率。另外，还选用了研究开发费用占销售额的比例和人工成本占总成本的比例。

STUDY ON THE PRINCIPAL FINANCIAL INDICATORS OF MAJOR PETROCHEMICAL COMPANIES AT HOME AND ABROAD

The principal financial indicators of some major petrochemical companies at home and abroad inthe last five years are handled and compared in conformity with the counting method issued by theMinistry of Finance of our country. The financial indicators selected include current ratio, quick ratio,assets-liability ratio, rate of stock turnover, turnover of accounts receivable, total capital profit ra-tio, ratio of asset inflation proof and incremental value and social contribution etc. Meanwhile, the ra-tios of Rto expenses to sales income and labour cost to total cost are studied, too.