基于哈佛分析框架下的乐视网公司财务分析

发布时间：2018-05-19 13:04

本文选题：财务分析 + 哈佛分析框架　；参考：《阜阳师范学院》2017年硕士论文

【摘要】：本篇论文站在财务报表使用者的角度,分析了乐视网公司2013年至2015年对外公布的财务报表和年度报告,在传统财务报表分析方法的基础上引入了“哈佛分析框架”这一先进的财务分析方法。通过战略分析、会计分析、财务分析和前景分析对乐视网公司近三年的财务报表进行了详细的分析和阐述。乐视网信息技术(北京)股份有限公司,2004年在北京成立,创始人贾跃亭。该公司是享有国家级高新技术企业资质的公司,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,中国A股最早上市的网络视频公司。本篇论文将“哈佛分析框架”的理论与方法运用到了国内互联网行业,丰富了“哈佛分析框架”在企业财务分析领域的具体应用。通过在乐视网公司的财务分析中运用“哈佛分析框架”不仅可以更好地发现该公司在经营发展中的优势以及已经出现的问题,还可以为该公司的发展更好地献言献策,使公司未来的发展更加迅速与健康。与此同时,还可以为整个互联网视频行业的财务分析提供一定的借鉴作用。本篇论文共分为五个部分。第一部分是引言部分,该部分主要阐述了本篇论文的研究背景和意义、国内外的研究现状、本篇论文的研究目标、内容及方法以及创新之处;第二部分的主要内容是企业财务分析与哈佛分析框架的概述,该部分主要阐述了企业财务分析和哈佛分析框架的基本概念及特点;第三部分的主要内容是乐视网公司的目前概况和财务现状;第四部分是本篇论文的重点,主要内容是哈佛分析框架下的乐视网公司财务分析,该部分分别从战略层面、会计层面、财务层面和前景层面对乐视网公司近年来的发展进行了全面的分析和阐述;第五部分是结论与建议,该部分的主要内容是基于第四部分的分析得出相应结论并对乐视网公司未来的经营发展提出合理化的建议。
[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.
【学位授予单位】：阜阳师范学院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F49

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