哈佛分析框架下完美世界财务报表分析毕业论文_会计学毕业论文

哈佛分析框架下完美世界财务报表分析毕业论文

2021-04-08更新

摘 要

近年来,随着科技不断进步、国际间交流不断加强,我国的游戏制作、设计技术不断成熟,游戏市场规模也急速扩大,可以说我国的游戏产业正大放异彩。然而,在游戏行业不断壮大的同时,一些网络色情暴力游戏也“应运而生”,严重影响着广大青少年玩家的身心健康,也使得家长们逐渐抵制所有网络游戏产品。这种低质、恶俗、暴力的游戏产品阻碍了我国游戏产业良性发展,大大拉低了我国游戏产品在国际上的竞争力。2016年,随着我国文化部及广电局完善了游戏影视产业的相关规定,将公众的视野再次聚集到游戏行业。完美世界(北京)网络技术有限公司是一家位于北京的网络游戏公司,主要致力于游戏产品的研发设计,同时也涉足影视娱乐相关领域。在当前游戏影视行业良好的发展态势下,完美世界也迎来了大好的发展机遇。到目前虽取得一些发展,但仍与腾讯公司、网易公司两大游戏行业巨头有不小的差距。

本文首先阐述了研究的背景和意义。其次,本文涉及的相关分析方法的阐述及对我国网络游戏产业现状的分析,并在哈佛分析框架下从战略、会计、财务、前景四个方面对完美世界进行综合财务分析。最后,总结全文,并根据上文分析提出以下建议:完美世界应保持会计政策和会计估计的合理运用;适当加大融资力度,合理把控企业风险;运用细分市场、市场年轻化等战略。

关键词:完美世界;哈佛分析框架;财务分析

Analysis of Perfect World Financial Statements under Harvard Analysis Framework

ABSTRACT

In recent years, with the continuous progress of science and technology, international exchanges have been strengthened, China’s game production and design technology has continued to mature, and the scale of the game market has also expanded rapidly. It can be said that China’s game industry is showing great splendor.However, while the game industry continues to grow, some online pornographic violence games have also “emerged”, which has seriously affected the physical and mental health of the majority of young players, and has also caused parents and friends to gradually boycott all online game products.This kind of low-quality, vulgar, violent game product has established a bad reputation for enterprises to a certain extent, which has hindered the healthy development of the game industry in China and greatly reduced the competitiveness of Chinese game products in the international community. In 2016, with the Ministry of Culture and the Broadcasting Bureau of China perfecting the relevant regulations of the game film and television industry, the public’s vision will once again gather in the game industry. Perfect World(Beijing) Network Technology Co., Ltd. is an online game company located in Beijing. It is mainly devoted to the development and design of game products and is also involved in the field of film and television entertainment. At present, the development of the game film industry is good, and the perfect world has also ushered in a great opportunity for development. Although some development has been achieved so far, there is still a big gap between Tencent and NetEase.

In order to understand the current situation of financial analysis at home and abroad, the Harvard analysis framework and its advantages, the traditional financial analysis method and its defects. And the author looked at the development of online game industry at home and abroad and related laws and regulations. The following article will explain the relevant theoretical basis, the theoretical part focuses on the traditional financial analysis theory, Harvard framework analysis of the connotation . Then there is an analysis of the current situation of the online game industry in China, and a comprehensive financial analysis of the perfect world from the four aspects of strategy, accounting, finance, and prospects under the Harvard promise framework. Finally, the paper summarizes the full text and according to the above analysis, the perfect world should maintain the reasonable use of accounting policies and accounting estimates, appropriately increase financing, rationally control corporate risks, and apply comprehensive strategies such as market segmentation and rejuvenation, and pointed out the lack of research at the end.

Key words: Perfect World Co., Ltd..; Harvard analytical framework; Financial analysis

目 录

1 绪论 1

1.1 研究背景与意义 1

1.1.1 研究的背景 1

1.1.2 研究的意义 1

1.2 国内外文献综述 1

1.2.1 国外文研究现状 1

1.2.2 国内研究现状 3

1.2.3 国内外文献评述 5

1.3 研究内容 5

1.4 论文创新点 6

2 哈佛分析框架下财务分析概述 7

2.1 哈佛框架分析方法 7

2.1.1 哈佛分析框架基本内涵 7

2.1.2 哈佛分析框架优势 8

2.2 完美世界公司概况 8

2.2.1 公司所处行业介绍 8

2.2.2 完美世界公司概况 9

2.2.3 完美世界公司主营业务及经营情况 10

3 哈佛分析框架下完美世界综合财务分析 12

3.1 战略分析 12

3.2 会计分析 16

3.3 财务分析 20

3.4 前景分析 23

4 结论与建议 27

4.1 结论 27

4.2 建议 27

4.2.1 战略方面 27

4.2.2 会计方面 27

4.2.3 财务方面 28

4.2.4 前景方面 28

致 谢 30

参考文献 31

1 绪论

1.1研究背景与意义

1.1.1研究的背景

近年来,我国各传统行业运营与发展普遍趋于平缓,然而,基于互联网和软件科技等第三产业发展而来的网络游戏产业却在市场大放异彩。同其他新兴行业一样,我国的网络游戏产业在发展中也遇到一些问题,比如缺少规范的市场机制,游戏产品鱼龙混杂,游戏公司良莠不齐等等,整个行业呈现出沙石俱下的现状。同时,经济全球化下,越来越激烈的竞争促使资源的重组与公司的并购成了网络游戏产业市场提升整体竞争力的重要手段。

完美世界是一家总部位于北京的领先的网络游戏开发商和运营商,该公司基于游戏平台开发、网络游戏的制作、影视产业的涉足,并通过游戏产品设计创造能力和美术效果不断推出广受大众欢迎的游戏及影视产品。

1.1.2研究的意义

完美世界作为我国龙头游戏影视产业之一,它的财务状况究竟如何值得分析。一方面,通过对完美世界(北京)网络技术有限公司进行财务分析,可以帮助企业经营者、投资者了解公司的经营与财务现状,并发现公司存在的不足和风险。另一方面,本文将通过对完美世界(北京)网络技术有限公司这个案例的分析,拓展哈佛分析框架的应用范围,为类似案例提供借鉴。

本文将基于哈佛分析框架对完美世界(北京)网络技术有限公司的经营状况与财务信息进行综合分析,以期得出对公司经营状况的合理评价,并基于其自身的发展特点提出合理的建议,为公司的发展提供有效的决策信息。

1.2国内外文献综述

1.2.1国外文研究现状

国外常用的财务分析方法主要有比率分析法、杜邦分析法、平衡计分卡等,这些分析方法有一定的科学性与可靠性,至今还被广泛使用。

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