"
002673.SZ 西部证券 40.86% 34.14% 48.21% 63.85% 70.65% 60.42%
002736.SZ 国信证券 42.47% 32.14% 42.35% 54.46% 57.16% 48.49%
600030.SH 中信证券 23.25% 24.73% 22.92% 27.46% 45.37% 44.78%
600109.SH 国金证券 30.20% 46.50% 56.68% 68.15% 70.54% 67.27%
600369.SH 西南证券 76.92% 33.95% 40.31% 81.50% 61.81% 57.79%
600837.SH 海通证券 39.58% 35.12% 41.66% 39.08% 37.47% 39.50%
600999.SH 招商证券 41.26% 34.30% 34.08% 44.62% 51.23% 48.41%
601099.SH 太平洋 63.73% 75.38% 72.64%
601198.SH 东兴证券 53.36% 44.79% 50.05% 49.43% 58.10% 54.42%
601377.SH 兴业证券 60.76% 41.61% 52.45% 65.86% 66.80% 62.21%
601555.SH 东吴证券 54.67% 43.50% 51.08% 68.53% 69.90% 62.30%
601688.SH 华泰证券 38.94% 34.94% 38.63% 47.35% 56.41% 49.55%
601788.SH 光大证券 39.14% 28.62% 36.28% 40.75% 56.60% 63.42%
601901.SH 方正证券 48.82% 36.04% 35.85% 79.47% 59.52% 41.30%"
002673.SZ 西部证券 40.86% 34.14% 48.21% 63.85% 70.65% 60.42%
002736.SZ 国信证券 42.47% 32.14% 42.35% 54.46% 57.16% 48.49%
600030.SH 中信证券 23.25% 24.73% 22.92% 27.46% 45.37% 44.78%
600109.SH 国金证券 30.20% 46.50% 56.68% 68.15% 70.54% 67.27%
600369.SH 西南证券 76.92% 33.95% 40.31% 81.50% 61.81% 57.79%
600837.SH 海通证券 39.58% 35.12% 41.66% 39.08% 37.47% 39.50%
600999.SH 招商证券 41.26% 34.30% 34.08% 44.62% 51.23% 48.41%
601099.SH 太平洋 63.73% 75.38% 72.64%
601198.SH 东兴证券 53.36% 44.79% 50.05% 49.43% 58.10% 54.42%
601377.SH 兴业证券 60.76% 41.61% 52.45% 65.86% 66.80% 62.21%
601555.SH 东吴证券 54.67% 43.50% 51.08% 68.53% 69.90% 62.30%
601688.SH 华泰证券 38.94% 34.94% 38.63% 47.35% 56.41% 49.55%
601788.SH 光大证券 39.14% 28.62% 36.28% 40.75% 56.60% 63.42%
601901.SH 方正证券 48.82% 36.04% 35.85% 79.47% 59.52% 41.30%
将各年度各上市公司管理费用/营业收入比值绘制成散点图，可见这一比重大部分落在40%-60%区间内，平均值在50%左右。可以认定业务及管理费预测较为合理。
更进一步，将20y8-20x3年证券行业上市公司业务及管理费和营业收入进行线性回归分析，得到如下线性方程：
y = 0.3017x + 400000000
R² = 0.8378
其中：y=管理费用
x=营业收入
可见管理费用和营业收入间存在良好的线性关系。
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