华谊兄弟不同阶段盈利模式下财务业绩比较研究

发布时间：2018-03-20 06:25

本文选题：华谊兄弟　切入点：盈利模式　出处：《吉林财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着社会主义经济的不断发展,文化传媒行业受到国家高度重视。文化体制改革文件的逐步出台、人们对文化产品服务需求增长推动文化传媒行业蓬勃发展。文化传媒行业在短期之内实现高速发展市场规模扩大,行业内部竞争加剧使得其发展充满了机遇和挑战。企业想要在经济全球化竞争激烈的市场环境背景下成为佼佼者,就要努力提高自身的盈利水平。企业采用的盈利模式是产生经营业务活动的基础,文化传媒企业结合自身发展特点创造优质适用的盈利模式,成为实现公司持续健康的稳定发展的前提条件。由此可见,深入分析企业不同阶段盈利模式下财务业绩是寻找提高公司财务业绩的关键因素。因此,本文以中国文化传媒行业的领军企业-华谊兄弟传媒股份有限公司作为研究对象,将华谊兄弟的盈利模式作为范本,分析其不同阶段盈利模式下财务业绩,并为提高公司的财务业绩提出相关对策建议。本文首先回顾盈利模式和财务业绩的相关理论,结合公司业务发展历程对华谊兄弟使用的盈利模式进行详细阐述,发现其盈利模式主要分三类:大制作影片盈利模式、品牌化盈利模式以及全产业链盈利模式。选择华谊兄弟2009-2015年的财务数据和业务资料为分析样本,将这段期间的盈利模式演变和相关数据结合进行详细分析,经过研究发现盈利模式的改变会影响财务业绩变化,良好的盈利模式能够提高盈利水平,改善公司财务业绩。最后结合公司行业特征和实际发展情况,从提高核心业务水平、优化新业务方面优选盈利模式提高华谊兄弟的财务业绩,并将提升营运周转能力、加强成本费用控制、保持合理的负债结构、健全投资评估体系作为提高财务业绩的辅助对策。通过提高华谊兄弟的财务业绩,保证公司持续健康稳定发展。
[Abstract]:With the continuous development of socialist economy, the cultural media industry has been highly valued by the state. The growth of people's demand for cultural products and services promotes the vigorous development of the cultural media industry. In the short term, the cultural media industry will realize the rapid development of the market and expand the scale of the market. The intensification of intra-industry competition makes its development full of opportunities and challenges. Enterprises want to become outstanding in the background of fierce competition in the market environment of economic globalization. We must strive to improve our own profitability. The profit model adopted by enterprises is the basis for producing business activities. Cultural media enterprises, in combination with their own development characteristics, create high-quality and applicable profit models. From this we can see that it is the key factor to find out how to improve the financial performance of the company under the profit model of different stages. In this paper, Huayi Brothers Media Co., Ltd., a leading enterprise in Chinese cultural media industry, is taken as the research object. The profit model of Huayi Brothers is taken as a model to analyze the financial performance of Huayi Brothers under different profit models. In order to improve the financial performance of the company put forward the relevant countermeasures. Firstly, this paper reviews the profit model and financial performance of the relevant theory, combined with the business development of the company to elaborate the profit model used by Huayi Brothers in detail. It is found that its profit model is mainly divided into three categories: the profit model of large production film, the brand profit model and the profit model of the whole industry chain. The financial data and business data of Huayi Brothers 2009-2015 are selected as the analysis samples. Through the detailed analysis of the evolution of the profit model during this period and related data, it is found that the change of the profit model will affect the change of financial performance, and a good profit model can improve the profit level. Improve the financial performance of the company. Finally, according to the industry characteristics and actual development of the company, improve the core business level, optimize the new business, select the profit model to improve the financial performance of Huayi Brothers, and will enhance the operating turnover capacity. Strengthen cost and expense control, maintain reasonable debt structure, perfect investment evaluation system as auxiliary countermeasures to improve financial performance. Through improving Huayi Brothers' financial performance, we can ensure the company's sustained, healthy and stable development.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：J943

【参考文献】