【作者】 孙佳佳；

【导师】 南星恒； 魏才香；

【作者基本信息】 兰州财经大学 ， 会计硕士（专业学位）， 2020， 硕士

【摘要】 我国企业与发达国家企业相比,存续时间短,生存能力弱;同时国内企业发展也存在较大差距,数以万计的企业在发展过程中消失不见,存续至今且持续盈利的企业万里挑一。近几年国内外经济形势起伏,通信设备企业面临着提髙产品质量、降低成本、缩短交期、优化服务等多重压力,要想提高企业的核心竞争力,在大数据时代如何实现盈利持续性成为尤为重要的问题。早在2012年,华为公司就成为全球第一大通信设备供应商,作为中国通信行业的龙头企业,华为公司也进入了全新的发展阶段。近年来华为的市场越做越大,品牌知名度越来越高,并且保持了高水平的盈利持续性,华为的企业文化对于企业实现持续性盈利功不可没。基于此,选取华为公司作为案例研究对象,研究华为的企业文化对于其盈利持续性的正面作用。首先梳理了国内外对于企业文化、盈利持续性以及企业文化对于盈利持续性的影响的相关文献,并进行了相应的评述。进一步阐述了文章的理论基础即产业组织理论和可持续竞争优势理论,说明了这两个理论在企业实际发展过程中的有效应用。接着通过对华为特有的企业文化进行挖掘,重点从“铁军”精神、人才战略、经营理念、研发创新以及可持续发展五个方面进行分析,说明了华为在企业文化建设方面的独特性与优势所在。进而分析2014至2018年五年间华为的财务数据,研究其持续性盈利能力,辅以销售收入、营业利润率、资产负债率三个指标以及所有者权益和总资产状况的分析,分析发现华为的盈利能力确实处于较高水平且具有较好的持续性。综上,本文得出华为优秀的企业文化确实对内部控制起到积极有效的作用,进而使企业能够保持高水平持续性盈利的结论,正是在企业文化的引领下,华为才能实现高水平的持续性盈利,但同时也要注意到华为在经营发展过程中也存在一些问题。更多还原

【Abstract】 Compared with enterprises in developed countries,China’s enterprises have a short survival time and weak survivability,while there is also a large gap in the development of domestic enterprises,tens of thousands of enterprises in the process of development disappeared,the survival of enterprises and continue disprofitation is one thousand miles.In recent years,the economic situation at home and abroad,communication equipment enterprises are facing the quality of products,reduce costs,shorten delivery,optimize services and other multiple pressures,in order to improve the core competitiveness of enterprises,in the era of big data how to achieve profitability sustainability has become a particularly important issue.As early as 2012,Huawei became the world’s largest supplier of communications equipment,as china’s leading telecommunications industry,Huawei has entered a new stage of development.In recent years,Huawei’s market has grown,its brand awareness has become higher and higher,and it has maintained a good profitability sustainability.Huawei’s corporate culture can be summed up as "learning innovation,benefit ingesting unity",which is important for the company to achieve sustainable profitability.Based on this,Huawei was selected as a case study to study the positive effect of Huawei’s corporate culture on its profitability sustainability.First of all,we combed the relevant li Compared with enterprises in developed countries,China’senterprises have a short survival time and weak survivability,while there is also a large gap in the development of domestic enterprises,tens of thousands of enterprises in the process of development disappeared,the survival of enterprises that have survived and continue to make profits to choose one.In recent years,the economic situation at home and abroad,communication equipment enterprises are facing the quality of products,reduce costs,shorten delivery,optimize services and other multiple pressures,in order to improve the core competitiveness of enterprises,in the era of big data how to achieve profitability sustainability has become a particularly important issue.As early as 2012,Huawei became the world’s largest supplier of communications equipment,as china’s leading telecommunications industry,Huawei has entered a new stage of development.In recent years,Huawei’s market has grown bigger and bigger,its brand awareness has become more and more high,and it has maintained a high level of profitability,and Huawei’s corporate culture is important for the company to achieve sustainable profitability.Based on this,Huawei was selected as a case study to study the positive effect of Huawei’s corporate culture on its profitability sustainability.First of all,we combed the relevant literatures on corporate culture,profitability continuity and the impact of corporate culture on profit sustainability at home and abroad,and made corresponding comments.The theoretical basis of the article,namely the theory of industrial organization and thetheory of sustainable competitive advantage,is further expounded,and the effective application of these two theories in the actual development of enterprises is explained.Then through the excavation of Huawei’s unique corporate culture,the focus is on the "Iron Army" spirit,talent strategy,business philosophy,research and development innovation and sustainable development of the five aspects of analysis,explaining that Huawei in the construction of corporate culture unique and advantageous.Then analyze Huawei’s financial data for the five-year period from 2014 to 2018,and study its sustainable profitability,supplemented by an analysis of sales revenue,operating profit margin,asset-liability ratio,and owner’s equity and total assets,and found that Huawei’s profitability is indeed at a high level and has a good continuity.In summary,this paper concludes that Huawei’s excellent corporate culture does play a positive and effective role in internal control,so that enterprises can maintain a high level of continuous profitability,it is under the guidance of corporate culture,Huawei can achieve a high level of sustainable profitability,but also note that Huawei in the process of business development there are some problems.更多还原