本文選題：騰訊公司　切入點(diǎn)：財(cái)務(wù)視角　出處：《石河子大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：我們所說的輕資產(chǎn)運(yùn)營(yíng)模式,其實(shí)就是“資產(chǎn)投入較少、生產(chǎn)規(guī)�？s小、資產(chǎn)形態(tài)減輕、著重運(yùn)用知識(shí)、使得投資效益明顯提高”的一種新型的運(yùn)營(yíng)模式。麥肯錫公司提出了這種運(yùn)營(yíng)模式后贏到了世界各國(guó)各大企業(yè)的高度關(guān)注。而美國(guó)的耐克公司為了最大程度的獲得很高的投資回報(bào)率,就將主要的精力都集中的放在了公司產(chǎn)品的研制和產(chǎn)品的銷售業(yè)務(wù)上,這應(yīng)當(dāng)就是在企業(yè)的生產(chǎn)運(yùn)營(yíng)中輕資產(chǎn)的首次使用,時(shí)間發(fā)生在20世紀(jì)的70年代。輕資產(chǎn)的運(yùn)營(yíng)模式通過內(nèi)外部資源的有效結(jié)合,不僅僅能有效地加強(qiáng)該企業(yè)的核心競(jìng)爭(zhēng)能力,而且不用投入太多的資金就能很好的使企業(yè)高速的發(fā)展起來。經(jīng)過很多年的發(fā)展,互聯(lián)網(wǎng)行業(yè)已經(jīng)成長(zhǎng)為中國(guó)的標(biāo)桿性支柱產(chǎn)業(yè),如今,中國(guó)的經(jīng)濟(jì)高速的發(fā)展,而互聯(lián)網(wǎng)產(chǎn)業(yè)無疑是一個(gè)重中之重的行業(yè),近一段時(shí)期,互聯(lián)網(wǎng)行業(yè)在中國(guó)也空前壯觀地發(fā)展起來。但是,與發(fā)達(dá)國(guó)家的互聯(lián)網(wǎng)行業(yè)相比,可想而知,這中間的差距還是非常大的,比如說,在互聯(lián)網(wǎng)中的操作技能、資金投入、相關(guān)的管理經(jīng)驗(yàn)以及產(chǎn)品的經(jīng)營(yíng)等方面。而在中國(guó)的互聯(lián)網(wǎng)行業(yè)中,騰訊公司憑借其特殊的輕資產(chǎn)運(yùn)營(yíng)模式,理所當(dāng)然的已經(jīng)成為了中國(guó)互聯(lián)網(wǎng)行業(yè)中的佼佼者。當(dāng)前,在我國(guó)規(guī)模最大的提供互聯(lián)網(wǎng)服務(wù)的企業(yè)就是騰訊公司,該公司依靠日積月累總結(jié)下來的供應(yīng)鏈流程、獨(dú)特的戰(zhàn)略品牌、高超的技術(shù)水平和科研水平、穩(wěn)定的用戶資源、以及獨(dú)特的運(yùn)作平臺(tái)等“輕資產(chǎn)”,整合了企業(yè)內(nèi)外部的所有優(yōu)秀的資源。騰訊公司通過整合企業(yè)資源、創(chuàng)新組織架構(gòu)以及企業(yè)文化的管理運(yùn)用,不斷提升自身的市場(chǎng)競(jìng)爭(zhēng)力。本文從財(cái)務(wù)視角出發(fā),對(duì)騰訊公司進(jìn)行深入地研究和分析,目標(biāo)在于能夠?qū)ζ湫碌钠髽I(yè)運(yùn)營(yíng)模式和財(cái)務(wù)理論進(jìn)行有針對(duì)性地分析和豐富。通過闡述國(guó)內(nèi)互聯(lián)網(wǎng)行業(yè)的領(lǐng)先者——騰訊公司運(yùn)用輕資產(chǎn)運(yùn)營(yíng)模式取得了成功的案例,進(jìn)而以財(cái)務(wù)的視角論證輕資產(chǎn)運(yùn)營(yíng)模式對(duì)該企業(yè)的價(jià)值所做出的貢獻(xiàn)。所以,對(duì)騰訊公司輕資產(chǎn)運(yùn)營(yíng)模式的深入研究具有十分現(xiàn)實(shí)的參考價(jià)值,不但可以對(duì)其日后的發(fā)展提供很好的建議,也可為其他類似公司發(fā)展和運(yùn)用輕資產(chǎn)運(yùn)營(yíng)模式提供參考。本文在對(duì)相關(guān)文獻(xiàn)進(jìn)行整理收集的基礎(chǔ)之上,概述了輕資產(chǎn)的概念、輕資產(chǎn)運(yùn)營(yíng)模式的概念、動(dòng)因、財(cái)務(wù)特征及與企業(yè)價(jià)值相關(guān)的理論。在相關(guān)理論的基礎(chǔ)上,對(duì)騰訊公司的概況、收入及構(gòu)成情況,騰訊公司輕資產(chǎn)運(yùn)營(yíng)模式的可行性以及騰訊公司輕資產(chǎn)運(yùn)營(yíng)模式的實(shí)施策略進(jìn)行了相關(guān)分析。同時(shí),基于財(cái)務(wù)視角下,以騰訊公司06年——15年近十年的重要業(yè)務(wù)數(shù)據(jù)和財(cái)務(wù)指標(biāo)為主,重點(diǎn)分析了騰訊公司的輕資產(chǎn)運(yùn)營(yíng)模式下的財(cái)務(wù)對(duì)企業(yè)價(jià)值的貢獻(xiàn)以及輕資產(chǎn)運(yùn)營(yíng)效果。最后,總結(jié)了一下本文的內(nèi)容,分析了一下本文研究的局限性,并且指出了本論文的不足之處。
[Abstract]:What we call the operation model of light assets is, in fact, "the investment of assets is relatively small, the scale of production is reduced, the form of assets is reduced, and the emphasis is on the use of knowledge." A new business model that significantly improves investment returns. McKinsey has proposed a model that has won the attention of companies around the world. And Nike in the United States is trying to get the most out of it. A high rate of return on investment, The main focus is on the development of the company's products and the sales of the products. This should be the first use of light assets in the production and operation of an enterprise. The operation mode of light assets, through the effective combination of internal and external resources, can not only effectively strengthen the core competitiveness of the enterprise. And without putting in too much money, enterprises can develop at a high speed. After many years of development, the Internet industry has grown into a benchmark pillar industry in China. Today, China's economy is developing at a high speed. The Internet industry is undoubtedly a top priority. In recent years, the Internet industry has also developed in an unprecedented and spectacular way in China. However, compared with the Internet industry in developed countries, one can imagine that, The gap is still very large, for example, in terms of operational skills, capital investment, related management experience and product management in the Internet. And in China's Internet industry, Tencent, with its special light assets operation model, has naturally become a leader in China's Internet industry. At present, Tencent is the largest provider of Internet services in China. The company relies on the cumulative sum up of the supply chain process, unique strategic brand, superb technology and scientific research level, stable user resources, As well as the unique operating platform and other "light assets", integrated all the excellent resources inside and outside the enterprise. Tencent company through the integration of enterprise resources, innovative organizational structure and corporate culture management, From the financial angle of view, this paper makes a deep research and analysis on Tencent. The goal is to be able to analyze and enrich its new business model and financial theory in a targeted way. Then the contribution of light assets operation model to the value of the enterprise is demonstrated from the perspective of finance. Therefore, the in-depth study of Tencent light assets operation mode has very practical reference value. It can not only provide good suggestions for its future development, but also provide reference for other similar companies to develop and use light assets operation mode. This paper summarizes the concept of light assets on the basis of the collection of relevant documents. The concept, motivation, financial characteristics and theories related to enterprise value of light assets operation model. On the basis of relevant theories, the paper gives an overview of Tencent, its income and its composition. The feasibility of Tencent light assets operation model and the implementation strategy of Tencent light assets operation model are analyzed. At the same time, based on the financial perspective, Based on the important business data and financial indicators of Tencent Company from 2006 to 15 years and nearly ten years, the paper analyzes the contribution of finance to enterprise value and the operation effect of light assets in the light assets operation mode of Tencent Company. This paper summarizes the content of this paper, analyzes the limitations of this study, and points out the shortcomings of this paper.
【學(xué)位授予單位】：石河子大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F275;F49

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