%0 Journal Article
%T 江西铜业未来发展的财务“地基”分析<br>Financial “Foundation” Analysis of Future Development of Jiangxi Copper Industry
%A 谢若宁
%A 徐梅
%J Finance
%P 509-520
%@ 2161-0975
%D 2019
%I Hans Publishing
%R 10.12677/FIN.2019.95058
%X <div style=\"text-align:justify;\">
	<span style=\"line-height:1.5;\">在2018年11月2日，江西铜业股份有限公司(简称江西铜业)提出了“三年创新倍增”新目标，会上正式打响“三年创新倍增”攻坚战(2019年~2021年)，江西铜业作为江西省仅有的一家世界五百强企业，同时也是中国最大的铜头企业。此次的新目标号角的吹响更是受到了国内铜行业的关注。本文将以江西铜业2019年前的各方面财务状况分析为切入点，从企业的偿债能力，盈利能力，可持续发展能力来分析江铜近几年的财务状况。内部采用主要指标，流动，速动，现金比率来衡量企业的偿债能力，销售毛利率，净资产收益率衡量企业的盈利能力，运用希金斯的可持续增长模型来衡量企业的可持续发展能力。外部研究将把江西铜业放入行业进行可行性对比。内外结合，层层深入，深入刨析江西铜业此次新目标发展“地基”是否牢固，找出江西铜业在未来三年为实现三年创新倍增发展需要重点提升的关键点。<br />
On November 2nd of 2018, Jiangxi Copper Industry Co. Ltd. (referred to as Jiangxi Copper Industry Co. Ltd.) held the “Three-Year Innovation and Multiplication” mobilization meeting, and officially launched the “Three-Year Innovation Multiplication” battle (2019-2021). Jiangxi Copper is the only Fortune 500 company in Jiangxi Province and the largest copper head enterprise in China. The blow of the new target horn has attracted the attention of the domestic copper industry. This article will take Jiangxi Province’s financial analysis of various aspects before 2019 as an entry point, and analyze the financial status of Jiangxi Copper in recent years from the solvency, profitability and sustainable development capabilities of the company. Internally, the main indicators, flows, quick-moving, and cash ratios are used to measure the solvency of the company, the gross profit margin of sales, the return on net assets to measure the profitability of the company, and the sustainable growth model of Higgins to measure the sustainable development of the company ability. External research will put Jiangxi Copper into the industry for feasibility comparison. The combination of internal and external, deeper and deeper, and in-depth analysis of Jiangxi Copper’s new goal to develop the “foundation” is firm, and find out the key points for Jiangxi Copper to focus on improving its three-year innovation and multiplication in the next three years.</span><span style=\"line-height:1.5;\"></span> <br />
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%K 江西铜业，三年创新倍增，财务分析<br>Jiangxi Copper
%K Triple Innovation in Three Years
%K Finance Analysis
%U http://www.hanspub.org/journal/PaperInformation.aspx?PaperID=32224