本文選題：財務(wù)分析 + 哈佛分析框架�。� 參考：《阜陽師范學(xué)院》2017年碩士論文

【摘要】：本篇論文站在財務(wù)報表使用者的角度,分析了樂視網(wǎng)公司2013年至2015年對外公布的財務(wù)報表和年度報告,在傳統(tǒng)財務(wù)報表分析方法的基礎(chǔ)上引入了“哈佛分析框架”這一先進(jìn)的財務(wù)分析方法。通過戰(zhàn)略分析、會計分析、財務(wù)分析和前景分析對樂視網(wǎng)公司近三年的財務(wù)報表進(jìn)行了詳細(xì)的分析和闡述。樂視網(wǎng)信息技術(shù)(北京)股份有限公司,2004年在北京成立,創(chuàng)始人賈躍亭。該公司是享有國家級高新技術(shù)企業(yè)資質(zhì)的公司,于2010年8月12日在中國創(chuàng)業(yè)板上市,是行業(yè)內(nèi)全球首家IPO上市公司,中國A股最早上市的網(wǎng)絡(luò)視頻公司。本篇論文將“哈佛分析框架”的理論與方法運(yùn)用到了國內(nèi)互聯(lián)網(wǎng)行業(yè),豐富了“哈佛分析框架”在企業(yè)財務(wù)分析領(lǐng)域的具體應(yīng)用。通過在樂視網(wǎng)公司的財務(wù)分析中運(yùn)用“哈佛分析框架”不僅可以更好地發(fā)現(xiàn)該公司在經(jīng)營發(fā)展中的優(yōu)勢以及已經(jīng)出現(xiàn)的問題,還可以為該公司的發(fā)展更好地獻(xiàn)言獻(xiàn)策,使公司未來的發(fā)展更加迅速與健康。與此同時,還可以為整個互聯(lián)網(wǎng)視頻行業(yè)的財務(wù)分析提供一定的借鑒作用。本篇論文共分為五個部分。第一部分是引言部分,該部分主要闡述了本篇論文的研究背景和意義、國內(nèi)外的研究現(xiàn)狀、本篇論文的研究目標(biāo)、內(nèi)容及方法以及創(chuàng)新之處;第二部分的主要內(nèi)容是企業(yè)財務(wù)分析與哈佛分析框架的概述,該部分主要闡述了企業(yè)財務(wù)分析和哈佛分析框架的基本概念及特點;第三部分的主要內(nèi)容是樂視網(wǎng)公司的目前概況和財務(wù)現(xiàn)狀;第四部分是本篇論文的重點,主要內(nèi)容是哈佛分析框架下的樂視網(wǎng)公司財務(wù)分析,該部分分別從戰(zhàn)略層面、會計層面、財務(wù)層面和前景層面對樂視網(wǎng)公司近年來的發(fā)展進(jìn)行了全面的分析和闡述;第五部分是結(jié)論與建議,該部分的主要內(nèi)容是基于第四部分的分析得出相應(yīng)結(jié)論并對樂視網(wǎng)公司未來的經(jīng)營發(fā)展提出合理化的建議。
[Abstract]:From the perspective of users of financial statements, this paper analyzes the financial statements and annual reports released by Letv Corporation from 2013 to 2015. On the basis of the traditional financial statement analysis method, this paper introduces the advanced financial analysis method of Harvard Analysis Framework. Through strategic analysis, accounting analysis, financial analysis and prospect analysis, the financial statements of Letv net Company in recent three years are analyzed and expounded in detail. Letv Information Technology (Beijing) Co., Ltd., founded in Beijing in 2004, founder Jia Yueting. The company, which has the qualification of national high-tech enterprises, was listed on the China growth Enterprise Board on August 12, 2010. It is the first IPO listed company in the industry and the earliest online video company listed in A shares of China. This paper applies the theory and method of "Harvard Analysis Framework" to the domestic Internet industry, which enriches the concrete application of the "Harvard Analysis Framework" in the field of enterprise financial analysis. By applying the "Harvard Analysis Framework" to the financial analysis of Letv, we can not only better discover the advantages and problems of the company in its business development, but also contribute better to the development of the company. Make the company's future development more rapid and healthy. At the same time, it can also provide a certain reference for the financial analysis of the entire Internet video industry. This thesis is divided into five parts. The first part is the introduction, this part mainly describes the research background and significance of this paper, domestic and foreign research status, research objectives, content and methods of this paper, as well as innovation; The second part of the main content is the enterprise financial analysis and the Harvard analysis frame outline, this part mainly elaborated the enterprise finance analysis and the Harvard analysis frame basic concept and the characteristic; The third part of the main content is the Letv net company's present situation and the finance present situation; the fourth part is the emphasis of this paper, the main content is the Letv net company financial analysis under the Harvard analysis frame, this part separately from the strategic aspect, Accounting level, financial level and prospect level have carried on the comprehensive analysis and the elaboration to the Letv net company's development in recent years; the fifth part is the conclusion and the recommendation, The main content of this part is to draw the corresponding conclusion based on the analysis of the fourth part and to put forward some reasonable suggestions for the future operation and development of Letv net Company.
【學(xué)位授予單位】：阜陽師范學(xué)院
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F275;F49

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本文編號：1910205