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互联网行业以其自身的特点成为典型的轻资产行业。本文以腾讯为例基于哈佛分析框架,与其竞争公司网易进行对比,分析在轻资产模式下企业的财务状况,从战略与财务的视角指出腾讯的问题并提出改进措施,为腾讯及轻资产的改进提供理论和实践上的借鉴。
基于哈佛分析框架的轻资产公司财务分析——以腾讯为例
【摘 要】
：
互联网行业以其自身的特点成为典型的轻资产行业。本文以腾讯为例基于哈佛分析框架,与其竞争公司网易进行对比,分析在轻资产模式下企业的财务状况,从战略与财务的视角指出腾讯的问题并提出改进措施,为腾讯及轻资产的改进提供理论和实践上的借鉴。
【机 构】
：
广西财经学院
【出 处】
：
社会科学前沿
【发表日期】
：
2021年7期
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