乐视网公司的财务绩效研究

发布时间：2018-03-22 18:31

本文选题：乐视网公司　切入点：财务绩效　出处：《辽宁大学》2017年硕士论文　论文类型：学位论文

【摘要】：伴随着2004年我国第一家专业视频网站,即乐视网的上线,视频网站的发展经历了萌芽、兴起、低迷、复苏和逐渐稳定这几个阶段。近年来,随着互联网技术的不断发展,我国视频网站行业也随之迅速发展,用户规模不断扩大,截至2016年6月,我国网络视频用户规模已经达到5.14亿,较2015年底增加1000万,网络视频用户使用率为72.4%。在视频网站行业激烈的市场竞争中,优酷网、乐视网、爱奇艺、腾讯视频和搜狐视频是我国较知名的视频网站,而且,2012年3月的优酷与土豆合并事件、爱奇艺与PPS联姻事件均是视频网站行业的大事件。可见,视频网站的发展受到越来越多的关注。财务绩效能够评价企业战略及其实施和执行是否正在为最终的经营业绩作出的贡献。乐视网公司于2010年8月12日在中国创业板上市,是行业内全球首家IPO上市公司。因此,本文选择以乐视网公司为视频网站的代表,利用相关财务指标对乐视网公司的财务绩效进行分析评价,有助于提高该公司的财务绩效,也对同为视频行业的其他公司有一定的借鉴意义,为以后的相关方面的研究提供一定程度的参考。本文共分为六大部分。第一部分主要介绍了研究背景和意义、研究思路和方法、研究内容和研究框架等;第二部分介绍了财务绩效的理论基础,包括各种相关概念;第三部分对乐视网公司进行简单的介绍,并分析了它的财务绩效;第四部分对研究的结果进行总结,找出可能存在的问题及原因,第五部分提出了自己的建议,第六部分进行了前景展望。
[Abstract]:With the 2004 China's first professional video website, which launched LETV, the development of video websites through the bud, the rise of this downturn, several stages of recovery and gradually stabilized. In recent years, with the continuous development of Internet technology, video website industry in China has developed rapidly, expanding the user, as of June 2016, the scale of China's online video users has reached 514 million, an increase of 10 million compared to the end of 2015, the network video users use rate of 72.4%. in the video website industry in the fierce market competition, youku.com, LETV, Iqiyi, Tencent and Sohu video video is more well-known video sites in China, and in March 2012, the merger of Youku and potatoes the event, Iqiyi and PPS marriage events is a big event in the video website industry. Therefore, the development of video website has attracted more and more attention. The financial performance evaluation of enterprise to war And their implementation and enforcement are the final performance contribution. LETV company listed on the gem Chinese in August 12, 2010, is the industry's first global IPO market. Therefore, this paper chooses the LETV company as the representative of the video site, analyze and evaluate the financial performance of the financial index of LETV company and help to improve the company's financial performance, also have certain reference significance for the same video industry of other companies, to provide some reference for future research. This paper is divided into six parts. The first part mainly introduces the research background and significance, research ideas and methods, research contents and research framework; the second part introduces the theoretical basis of financial performance, including a variety of related concepts; the third part is a brief introduction of the LETV company, and analyzes it Financial performance. The fourth part summarizes the results of the study, finds out the possible problems and causes. The fifth part puts forward its own proposals, and the sixth part has a prospect.

【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F49

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