会计学专业腾讯控股有限公司2018年财务报表分析

1994年4月20日，互联网正式进入中国。从1994年到现在，互联网作为底层架构支撑了整个中国社会经济，颠覆了传媒业，也对各行和各业产生革命性的影响。作为中国互联网企业十强之一的腾讯控股有限公司，分析其财务报表具有很强的代表性和意义。

财务报表分析，也叫做财务分析，主要以财务报表、其他相关财务资料为起点依据，从事财务分析的人员，采用专门的方法系统的分析来评价企业的过去和现在的经营成果、财务状况及其变动情况。它的目的是了解企业的过去、评价企业的现在和预测企业的将来，为报表使用者在经济决策中提供参考和优化经济决策。

本文以腾讯控股有限公司为例，讨论财务报表分析的对象、目的、意义和方法，并对财务报表分析需要讨论的内容和财务分析的囊括各类财务指标计算方式进行了简短的总结归类。本文运用比较分析法和因素分析法等方法结合2018年互联网行业与腾讯控股有限公司，相关的大事件来浅析腾讯2018年的财务报表，即对资产负债表、损益表和现金流量表分别进行剖析，再对腾讯控股2018年的总体财务状况和经营成果进行评价。

关键词：腾讯控股；财务报表分析；互联网企业

The Internet was officially introduced into China April 20th,1994, and it has, since then, become the vital infrastructure of the society and economy, not only transforming the media industry, but also having a revolutionary effect on a range of industries. It is exemplary and significant to analyze the financial statement of Tecent, one of the top ten internet companies in China.

Financial statement analysis, also known as financial analysis, can be defined by conducting specific methodologies to analyze and evaluate the past and present businesis performance, financial conditions and changes of enterprises. Its purpose is to have a understanding of the past, evaluating the present and predicting the future, in order to help the interest groups improve their decision-making.

Taking Tencent Holdings Ltd. as an example, this paper has a discussion about the object, purpose, significance and method of financial statement analysis, and briefly summarizes contents and calculation methods of various financial indicators to be included in financial analysis. This paper uses comparative analysis and factor analysis combined with major events in the Tencent and the internet industry in 2018, to analyze Tencent's financial statements in 2018, including the analysis of the balance sheet, profit and loss statement and cash flow statement respectively,and the evaluation of Tencent's financial situation and operating results in 2018.

Key words: Tencent;Financial statement analysis;Internet corporat

目录

摘要 ................................................................... I Abstract ................................................................ II 第1章绪论 .. (3)

1.1研究背景及意义 (3)

1.1.1研究背景 (3)

1.1.2研究目的和意义 (3)

1.2国内外文献综述 (4)

1.2.1国外文献综述 (4)

1.2.2国内文献综述 (4)

1.3研究框架 (6)

第2章财务报表分析的相关理论 (7)

2.1财务报表分析的基础 (7)

2.1.1资产负债表 (7)

2.1.2利润表 (7)

2.1.3现金流量表 (7)

2.1.4所有者权益变动表 (7)

2.2财务报表分析的方法 (7)

2.2.1财务报表分析的基本方法 (8)

2.2.2财务效率分析 (8)

2.2.3杜邦分析法 (9)

第3章公司简介 (10)

3.1企业基本情况 (10)

3.2公司业务 (10)

3.3行业分析 (11)

第4章财务会计报表分析 (12)

4.1资产负债表分析 (12)

4.1.1资产结构分析 (12)

4.1.2负债与权益结构分析 (12)