浅析中国移动财务报表

Analysis of Financial Statements of China Mobile

随着经济的迅速发展,时代也在飞速变化,同行业之间的竞争显得更为激烈。企业要想有一席之地,就必须理解本企业的财务情况。分析财务报表是最为有效的步骤,经营者可从中了解企业这一年的运营效果以及将来的发展趋向,可及时改良企业财务管理方案并优化决策,从而给企业在未来带来经济上的利益。本文主要通过对中国移动有限公司2015年至2018年财务报表中各项数值的分析,计算出各偿债能力指标,并研究出企业经营中存在的财务问题,针对不足提出改进意见。

With the rapid development of the economy,the times are also changing rapidly,and the competition between the same industry is more intense.If a company wants to have a place,it must understand the financial situation of the company and the analysis of financial statements is the most effective step.Operators can understand the operational effects of the company and the future development trend in the financial statements,and can improve the financial management plan and optimize the decision-making in time,thus bringing economic benefits to the enterprise in the future.This paper mainly calculates the solvency indicators by analyzing the various values in the 2015-2018 financial statements of China Mobile,and studies the financial problems existing in the business operations,and proposes suggestions for improvement.