Disclosure Analysis Of Business Models Of Internet Companies

Today,with globalization and digitization becoming more and more popular,we are no longer facing the traditional industrial era.In this new era,information and computer technology are constantly developing and integrating,manufacturing,service,and digital industries are closely intertwined,and accounting information disclosure The requirements are getting higher and higher.In 2010,the International Accounting Standards Board(IASB)and the Financial Accounting Standards Board(FASB)issued the Financial Concepts Framework: Reporting Topics(Discussion Draft),stating that companies should pay attention to their own business model disclosure issues.The disclosure of business models has a great positive impact on the improvement of accounting information quality.The disclosure of business models increases the usefulness of accounting information.Therefore,this paper studies the disclosure of business models in Internet companies,and uses Tencent as an example to analyze the disclosure of corporate business models,so as to see how the Internet industry should disclose business models.On the basis of reading a large number of domestic and foreign literatures,this paper takes the business model disclosure problem as the main research object,theoretically expounds the necessity of corporate business model disclosure,and the standard business model disclosure framework,and then uses literature analysis and case studies.Analyze the research methods,analyze Tencent’s business model disclosure content and framework,and evaluate its disclosure dimensions,so as to find out where Tencent needs to improve its business model disclosure,give suggestions,and finally come to a point to get Tencent’s The enlightenment of business model disclosure to Internet companies,that is,the disclosure framework of business models needs to be further clarified,enterprises must establish a correct business model disclosure awareness,and social supervision standards need to be further completed and so on.The research of this thesis increases the case support of the research on the disclosure of business models,and increases the operability of practice on the basis of academics.At the same time,the Internet-oriented enterprise,Tencent,is the main analysis object,which has certain reference to the Internet industry significance.