中国联通2012年度财务报告分析

财务报告分析是指一个分析判断过程，它的基本目标是识别财务报告项目的数量、比率、发展趋势、重要事项的发生与变化，并搞清这些变化产生的原因，为预测企业将来提供依据。本文从中国联通公司2011年、2010年、2009年的财务报告入手，对行业背景分析、偿债能力分析、盈利能力分析、发展能力分析等指标通过分析指出中国联通公司存在的问题，并提供了相应的改进建议。   
关键词：中国联通；财务报表；财务报告

The 2011Annual Financial Report Analysis of China Unicom

Abstract：Analysis of financial report is an analysis process, its main goal is to identify the financial reporting project quantity, ratio, trend of development, important events occur and change, and find out the reasons of these changes, provide the basis for predicting the future. This paper from China Unicom Company in 2011,2010,2009 financial report to proceed with, industry background analysis, solvency analysis, profitability analysis, development ability analysis index pointed out that through the analysis of China Unicom Company existing problems, and offers corresponding suggestions for improvement.
Key words：China Unicom; financial statement; Financial Report

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