我國重點黃金企業(yè)恒邦股份的經(jīng)營及財務特征分析

打開文本圖片集

摘 要：以恒邦股份為研究對象，介紹其所處黃金行業(yè)的基本情況，歸納總結公司的生產(chǎn)經(jīng)營狀況，以及在收入結構、盈利能力、資產(chǎn)負債結構、償債能力、現(xiàn)金流等方面的財務特征，分析近年來經(jīng)營和財務指標的變動原因，最后在踐行綠色生產(chǎn)、擴大資源稟賦、延伸產(chǎn)業(yè)鏈、做好套期保值、爭取股東支持等方面提出相關建議。

關鍵詞：黃金企業(yè)；經(jīng)營狀況；財務特征

ANALYSIS ON BUSINESS SITUATION AND FINANCIAL CHARACTERISTICS OF HUMON SHARE WHICH IS A KEY GOLD ENTERPRISE IN CHINA

Liu Bin

（Guangzhou Philomax Credit Evaluation Co.， Ltd. Guangzhou 510000，China）

Abstract：This paper takes Humon Share as the research object， introduces the situation of the gold industry， summarizes the business situation of the company， as well as the financial characteristics in the aspects of revenue structure， profitability， asset-liability structure， solvency， cash flow， etc.， analyzes the reasons for the changes of the business and financial indicators in recent years. Finally， this paper puts forward suggestions in practicing green production， expanding resource endowment， extending industrial chain， hedging， and seeking shareholders' support.

Key words： gold enterprise; business situation; financial characteristics

0 前 言

黃金屬于戰(zhàn)略性資源，黃金企業(yè)和黃金行業(yè)的高質量發(fā)展對穩(wěn)定貨幣體系、保障金融安全具有重要作用。（剩余4449字）