本文選題：輕資產(chǎn) + 盈利模式　； 參考：《廣州大學(xué)》2017年碩士論文

【摘要】：隨著社會(huì)主義市場經(jīng)濟(jì)的不斷發(fā)展,我國經(jīng)濟(jì)產(chǎn)業(yè)正處于轉(zhuǎn)型升級(jí)階段,乳制品行業(yè)作為國內(nèi)重要產(chǎn)業(yè),不僅對經(jīng)濟(jì)發(fā)展更對國民健康起著至關(guān)重要的作用。從市場戰(zhàn)略方面來看,在國外乳制品以高質(zhì)量沖擊的前提下,國民對國內(nèi)乳制品的期待逐漸悲觀,加之國內(nèi)乳制品“三聚氰胺”等事件,使得國內(nèi)乳制品發(fā)展陷入困境。從基礎(chǔ)條件方面來看,國內(nèi)乳制品行業(yè)同樣面臨難以轉(zhuǎn)型之痛,傳統(tǒng)“重資產(chǎn)”生產(chǎn)加工模式根深蒂固,但無法適應(yīng)社會(huì)發(fā)展,亟需與時(shí)俱進(jìn),轉(zhuǎn)變傳統(tǒng)盈利模式。在新盈利模式的不斷探索過程中,“輕資產(chǎn)”一概念可予以借鑒,乳制品行業(yè)以避“重”就“輕”來轉(zhuǎn)型即是一條改變?nèi)橹破菲髽I(yè)現(xiàn)狀的可循之路,將為行業(yè)全面轉(zhuǎn)型提供借鑒。本文以乳制品行業(yè)中老牌企業(yè)光明乳業(yè)為研究案例,以輕資產(chǎn)盈利模式為理論支撐,進(jìn)行乳制品企業(yè)輕資產(chǎn)盈利模式轉(zhuǎn)型研究。本文首先分別對“輕資產(chǎn)”和“盈利模式”兩個(gè)概念的背景和相關(guān)文獻(xiàn)進(jìn)行闡述和總結(jié);其次對“輕資產(chǎn)盈利模式”這一概念進(jìn)行理論分析,引出該模式的理論支撐;再次以光明乳業(yè)為案例,對光明乳業(yè)的財(cái)務(wù)指標(biāo)進(jìn)行會(huì)計(jì)計(jì)算,然后將計(jì)算結(jié)果進(jìn)行財(cái)務(wù)績效分析,同時(shí)將光明乳業(yè)的財(cái)務(wù)績效同國內(nèi)乳制品企業(yè)三元乳業(yè)和完達(dá)山乳業(yè)進(jìn)行對比,通過績效對比,反映出光明乳業(yè)實(shí)施“輕資產(chǎn)盈利模式”改革后帶來的優(yōu)劣并得出光明乳業(yè)財(cái)務(wù)績效特征:現(xiàn)金儲(chǔ)備較高、應(yīng)收賬款和存貨比例低、流動(dòng)資產(chǎn)高、固定資產(chǎn)比例低、有息負(fù)債和長期負(fù)債低;最后,通過光明乳業(yè)實(shí)行“輕資產(chǎn)盈利模式”策略總結(jié)出企業(yè)轉(zhuǎn)型中可借鑒的地方以及今后企業(yè)轉(zhuǎn)型中的相關(guān)建議。本文研究的光明乳業(yè)乳業(yè)輕資產(chǎn)盈利模式分析,是國內(nèi)乳制品企業(yè)首次嘗試“輕資產(chǎn)”戰(zhàn)略,具有創(chuàng)新代表性,并拓寬了 “輕資產(chǎn)”研究范圍,對正處于全面深化改革的中國企業(yè)的轉(zhuǎn)型研究具有一定參考意義。
[Abstract]:With the continuous development of socialist market economy, China's economic industry is in the stage of transformation and upgrading. As an important domestic industry, dairy industry plays a vital role not only in economic development but also in national health. From the point of view of market strategy, under the premise of high quality impact of foreign dairy products, people's expectations for domestic dairy products are gradually pessimistic, coupled with domestic dairy products "melamine" and other events, making domestic dairy products development into difficulties. In terms of basic conditions, the domestic dairy industry also faces the pain of difficult transformation, the traditional "heavy assets" production and processing model is deep-rooted, but can not adapt to social development, urgent need to keep pace with the times, to change the traditional profit model. During the continuous exploration of the new profit model, the concept of "light assets" can be used for reference, and the transformation of dairy industry from "heavy" to "light" is a way to change the present situation of dairy enterprises. Will provide a reference for the industry's overall transformation. This paper takes Guangming Dairy Industry as a case study and light assets profit model as theoretical support to study the transformation of light assets profit model of dairy enterprises. In this paper, the background and related literature of the two concepts of "light assets" and "profit model" are expounded and summarized respectively, and then the theoretical analysis of the concept of "light assets profit model" is carried out, which leads to the theoretical support of the model. Thirdly, taking Guangming Dairy as an example, the financial indexes of Guangming Dairy are calculated, and then the financial performance is analyzed. At the same time, the financial performance of Guangming Dairy Industry is compared with that of domestic dairy enterprises, Ternary Dairy Industry and Wandashan Dairy Industry. It reflects the advantages and disadvantages brought by the reform of "light assets profit mode" in Guangming dairy industry, and concludes that the financial performance characteristics of bright dairy industry are: high cash reserve, low ratio of accounts receivable and inventory, high current assets and low proportion of fixed assets. Interest bearing debt and long term debt are low. Finally, through the "light assets profit model" strategy of bright dairy industry, the paper summarizes the areas that can be used for reference in the enterprise transformation and the relevant suggestions in the future enterprise transformation. The analysis of the profit pattern of light assets in this paper is the first attempt by domestic dairy enterprises to "light assets", which is representative of innovation and broadens the research scope of "light assets". It has certain reference significance to the study of the transformation of Chinese enterprises which are in the process of deepening the reform in an all-round way.
【學(xué)位授予單位】：廣州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F406.7;F426.82

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