在线视频行业的偿债能力分析—以乐视网为例 会计学毕业论文.docxVIP

摘要及关键词 摘要：随着社会主义市场经济的快速发展，中国的文化传媒产业欣欣向荣，互联网融合趋势尽显，视频行业前景广阔。同时，在线视频行业的市场规模虽然在逐年增长，但是增速却在缓慢下降，近两年同行业不同类型的短视频行业开始崛起并逐渐壮大，成为在线视频行业的一个强大的竞争者。乐视网作为第一家在境内上市的盈利网站，以及全球首家IPO上市的视频网站，在视频行业具有典型性代表。并且乐视网自2017年资金链断裂事件之后,随后出现乐视网员工辞职浪潮、拖欠供应商货款事件，其热度居高不下，受到广大业界人士的高度关注。以乐视网为例，基于财务视角的偿债能力分析，采用趋势分析和比率分析法，选取乐视网2013年度到2017年度的财务报表部分数据，并结合相关偿债指标，经过分析可以得出乐视网偿债能力方面存在的问题主要在于不合理的规划管理、不合理的投资安排、不合理的资本结构以及收入与成本不匹配，并针对存在的不足提出相应的改善建议。希望乐视网出现的问题能为广大企业提供一个预警，并期望乐视网在以后的长足发展中注意防范风险并警惕此类问题的再次发生。 关键词：乐视网；在线视频行业；偿债能力 Abstract and Key words Abstract：With the rapid development of socialist market economy, Chinas cultural and media industry is flourishing, the trend of Internet convergence is obvious, and the video industry has broad prospects. At the same time, the market size of online video industry is growing year by year, but the growth rate is slowly declining. In the past two years, different types of short video industry in the same industry began to rise and gradually grow, becoming a strong competitor in the online video industry. As the first profitable website listed in China and the first video website listed on IPO in the world, Le Video Network is a typical representative in the video industry. And since the breakdown of the capital chain in 2017, there has been a wave of resignation of employees and arrears of suppliers. The enthusiasm of the network has remained high, which has attracted great attention from the industry. Taking Le Video Network as an example, based on the analysis of solvency from the financial perspective, trend analysis and ratio analysis are adopted. Selecting some data of financial statements from 2013 to 2017 of Le Video Network, and combining with relevant debt repayment indicators, Through analysis, it can be concluded that the main problems in the solvency of LVN lie in unreasonable planning and management, unreasonable investment arrangements, unreasonable capital structure, and incomes and costs do not match, and put forward corresponding improvement suggestions