中国联合网络通信股份有限公司盈利能力分析摘 要盈利能力就是企业获取利润的能力。盈利能力分析在财务分析中比较重要。因为利润是股东利益的源泉，利润是偿还债务的基本保证，利润也是企业管理当局业绩的主要衡量指标。盈利能力分析是通过指标计算对企业的获利能力进行分析研究,并得出结论。此次研究盈利能力分析的对象是中国联通股份有限公司（简称"中国联通"）,结合该公司相关背景资料,通过对销售毛利率、销售净利率、总资产报酬率等一系列指标的数值计算和行业对比,找出了公司经营中存在的成本控制、市场规模问题,并就这些问题给出了针对性地解决对策。关键词：中国联通；盈利能力；解决对策AbstractProfitability is the ability of an enterprise to gain profits in the long-term operation process, and profitability analysis is to analyze and study the profitability of an enterprise through index calculation and draw conclusions.[12] The object of the profitability analysis of this study is China Unicom Co., Ltd. （referred to as "China Unicom"）. Based on the relevant background information of the company, through the numerical calculation and industry comparison of a series of indicators such as sales gross profit rate, sales net interest rate, return on total assets, etc., this paper finds out the cost and market scale problems existing in the company's operation, and provides targeted solutions to these problems. Solutions.Key words:China Unicom; profitability; Countermeasures目录摘要......................................................................1一、盈利能力分析相关理论概述..............................................1（一）盈利能力分析的目的................................................1（二）盈利能力分析的影响因素............................................1（三）盈利能力分析的意义................................................2二、中国联通公司概况......................................................3（一）公司简介..........................................................3（二）...
