腾讯公司轻资产盈利模式财务分析与评价

发布时间：2018-02-12 18:46

本文关键词： 互联网价值链轻资产盈利模式平衡计分卡　出处：《兰州大学》2017年硕士论文　论文类型：学位论文

【摘要】：在经济迅速发展的今天,行业间的竞争日益激烈。选择适合的盈利模式成为企业实现盈利的重要战略决策。企业只有轻装上阵,才能实现质的腾飞。轻资产盈利模式自诞生之初,便备受关注。从微笑曲线的提出到许多大中型企业的轻资产转型,轻资产盈利模式在理论和实际当中都在不断地完善与发展。尤其在近几年中,互联网+的推动使得轻资产盈利模式受到众多企业的青睐。互联网行业依靠技术、品牌为核心的盈利特点使得互联网公司在盈利模式上带有轻资产的特性。互联网公司普遍以轻资产盈利模式为主,具体模式的构成根据业务驱动有所不同。研究互联网公司的轻资产盈利模式可以明确企业的竞争优势,帮助企业发挥优势来实现业务的拓展,更好的实现盈利。本文将互联网行业中的BAT代表企业腾讯作为研究对象。选择腾讯公司是因为腾讯是随着互联网普及而发展起来的典型企业,其依靠用户平台来逐渐形成了独特的盈利模式,因而十分具有代表意义。首先,通过梳理有关盈利模式与轻资产盈利模式的内容及财务特征,对互联网公司的轻资产盈利模式的内容及驱动因素进行描述,为轻资产盈利模式的分析与评价奠定理论基础;其次,介绍了腾讯公司的基本情况,总结轻资产盈利模式的价值链框架及其财务特征,并根据盈利模式的构成要素分析了腾讯公司轻资产盈利模式的运行过程和各要素之间的共生关系;再次,通过平衡计分卡对腾讯公司的轻资产盈利模式进行评价;最后,结合轻资产盈利模式的分析与评价结果找出腾讯公司在盈利模式的开展中需要改进的问题,并提出针对业务改进的意见,为腾讯公司今后的业务发展开拓新的思路。同时也为同行业的其他互联网公司提供启示。
[Abstract]:With the rapid development of economy, the competition among industries is becoming more and more intense. Choosing a suitable profit model has become an important strategic decision for an enterprise to realize profit. From the beginning of its birth, the profit model of light assets has attracted much attention. From the proposal of smile curve to the transformation of light assets in many large and medium-sized enterprises, The profit model of light assets is constantly improving and developing in theory and practice. Especially in recent years, the promotion of the Internet has made the profit model of light assets popular with many enterprises. The Internet industry depends on technology. Brand as the core of the profit characteristics of Internet companies in the profit model with the characteristics of light assets. Internet companies are generally light assets profit model, The composition of the specific model is different according to the business drive. The study of the light asset profit model of the Internet company can make clear the competitive advantage of the enterprise and help the enterprise to realize the business expansion by giving full play to its advantages. In this paper, the BAT in the Internet industry represents the enterprise Tencent as the research object. Tencent is chosen because Tencent is a typical enterprise developed with the popularity of the Internet. It relies on the user platform to gradually form a unique profit model, so it is of great significance. First, by combing the content and financial characteristics of profit model and light asset profit model, This paper describes the content and driving factors of the profit model of light assets of Internet companies, which lays a theoretical foundation for the analysis and evaluation of the profit model of light assets. Secondly, it introduces the basic situation of Tencent. This paper summarizes the value chain framework and its financial characteristics of light asset profit model, and analyzes the operation process and symbiotic relationship between various elements of Tencent light asset profit model according to the constituent elements of profit model. Through the balanced scorecard to evaluate the profit model of light assets of Tencent. Finally, combined with the analysis and evaluation results of the profit model of light assets to find out the problems that need to be improved in the development of profit model of Tencent. Suggestions for business improvement are put forward to open up new ideas for Tencent's future business development, and to provide inspiration for other Internet companies in the same industry.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F49;F275

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