我国重点黄金企业恒邦股份的经营及财务特征分析

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

以恒邦股份为研究对象,介绍其所处黄金行业的基本情况,归纳总结公司的生产经营状况,以及在收入结构、盈利能力、资产负债结构、偿债能力、现金流等方面的财务特征,分析近年来经营和财务指标的变动原因,最后在践行绿色生产、扩大资源禀赋、延伸产业链、做好套期保值、争取股东支持等方面提出相关建议。

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.