{财务管理财务分析}中国联合网络通讯公司综合财务分析.docxVIP

{财务管理财务分析}中国联合网络通讯公司综合财务分析 关键词:综合财务分析;中国联通;财务指标 Abstract Thehumansocietyhasbeendevelopingrapidlyinrecentyears,andtheAccountingalso followsthedevelopmentofTheTimes,thefinancialstatementsarecontinuous,systematic, integratedandprehensivewhichreflecttheeconomicintercourseofdifferentaccounting entity.Andthefinancialstatementanalysisisbeingmoreandmoreimportantinmodern society. Thispaperfirstlyintroducesthetheoreticalframeworkoffinancialstatementsand financialstatementanalysis,prehensiveanalysismethod,andthelimitationsoffinancial statementanalysis.Secondlyfromaoutsideusersview,basedonthefinancialstatementsand annualauditreportofrecentthreeyears,thearticleintroducesthepany,andmakeastudy ofthestrategyanalysis.Thenthetrendanalysisandstructureanalysisofthebalancesheet, inestatement,cashflowstatementofthispany,therelevantfinancialindicatorsand theDuPontAnalysis.Finally,reviewthepanysfinancialpositionandoperation performance,pointoutsomeproblemsinoperationandmanagement,andprovidesuggestions forreference.Furthermore,hopethepaperishelpfultoevaluatethepanysinvestment valueinstockmarket. Thereasonableresearchmethodisveryimportanttothestudyofthescience,thispaper mainlyadoptsthedataaccessmethod,caseanalysis,chartanalysismethodandsomebasic researchmethodstoanalyze.Theauthormainlythroughbooks,journals,Internetaccessalot ofrelevantinformationtopletethework,inthewholewritingprocess,alwaysadhereto theprincipleofintegratingtheorywithpracticetostudyandsolvethepracticalproblems. Throughthetheoryofreadingdata,tobuildandtodeterminethefinancialstatementsanalysis framework,toanalyzefinancialdatabyLimitedbyShareLtdtoenterprisesinnearlythree years,inordertodrawrelevantconclusions. KeyWords:Thefinancialstatementanalysis,WANKE,Financialindicator 目录 摘要 Abstract 绪论 1.1研究背景 1.2国内外研究现状 1.2.1国际财务报表分析现状 1.2.2国内财务报表分析现状 1.3研究思路和研究内容 1.3.1研究思路 1.3.2研究内容 2、财务报表分析相关理论 2.1财务报表分析基本理论 2.1.1财务报表分析 2.1.2财务报表分析的原则和步骤 2.1.3财务报表分析的作用 2.2财务报表分析常用的方法 2.2.1比率分析法 2.2.2.比较分析法 2.2.3因素分析法 2.3财务报表分析综合方法 2.3.1沃尔比重评分法 2.3.