本文選題：蘇寧 + 財(cái)務(wù)視角��； 參考：《蘭州財(cái)經(jīng)大學(xué)》2016年碩士論文

【摘要】：近幾年,中國(guó)的零售業(yè)發(fā)展多以電子商務(wù)的線上銷售為主體,各大行業(yè)之間的競(jìng)爭(zhēng)也由最初的實(shí)體店演變?yōu)榛ヂ?lián)網(wǎng)零售,實(shí)體門店的經(jīng)營(yíng)遇到了前所未有的瓶頸。蘇寧、國(guó)美等一些以零售業(yè)為主體的大型企業(yè),紛紛改變自身的策略以保持企業(yè)的持續(xù)發(fā)展能力。蘇寧作為零售業(yè)發(fā)展的巨頭,與其他的電子商務(wù)發(fā)展不同的是其有6000多家實(shí)體門店,另外蘇寧在2013年率先實(shí)行的云商模式完美的解決了實(shí)體店與線上銷售之間的矛盾,該模式也將開啟零售業(yè)的新氣象。國(guó)內(nèi)外關(guān)于商業(yè)模式更多的是其與盈利能力及財(cái)務(wù)績(jī)效的理論研究,在財(cái)務(wù)視角下的案例研究并不多,近年的研究表明企業(yè)商業(yè)模式的制定應(yīng)該與其財(cái)務(wù)狀況緊密結(jié)合。為了更加深入的研究財(cái)務(wù)視角下的商業(yè)模式的實(shí)行狀況,本文以蘇寧的云商模式為案例,選取其2010-2015年的財(cái)務(wù)數(shù)據(jù)以及云商模式的相關(guān)資料進(jìn)行研究,主要內(nèi)容如下:首先通過(guò)對(duì)國(guó)內(nèi)外對(duì)商業(yè)模式的文獻(xiàn)研究,明確商業(yè)模式的定義以及構(gòu)成要素。其次,在文獻(xiàn)研究的基礎(chǔ)上,結(jié)合蘇寧的具體案例進(jìn)行案例研究。分析蘇寧的云商模式構(gòu)成,明確新模式實(shí)行前后財(cái)務(wù)狀況的變化,從而把財(cái)務(wù)視角下的商業(yè)模式研究分為盈利能力、現(xiàn)金創(chuàng)造及償債能力、風(fēng)險(xiǎn)控制能力及持續(xù)成長(zhǎng)能力四個(gè)方面的指標(biāo)進(jìn)行。最后,結(jié)合案例研究,將蘇寧的發(fā)展分為實(shí)行云商模式之前和之后兩個(gè)階段進(jìn)行對(duì)比,分析可知企業(yè)的云商模式制定及實(shí)施前后的財(cái)務(wù)狀況變動(dòng)較大,2013年實(shí)行之后,云商模式雖然為企業(yè)的持續(xù)發(fā)展帶來(lái)更多的盈利,但是該模式的實(shí)行使企業(yè)的投資增加,其發(fā)展在風(fēng)險(xiǎn)和現(xiàn)金流方面均存在一定的問(wèn)題,針對(duì)這些問(wèn)題提出合理的建議。本文研究的主要貢獻(xiàn)是將財(cái)務(wù)視角下的商業(yè)模式研究指標(biāo)體系應(yīng)用于蘇寧的實(shí)際案例中,針對(duì)云商模式整體在變更前后的財(cái)務(wù)狀況進(jìn)行具體分析,并且提出相應(yīng)的建議。但由于本文僅僅將該指標(biāo)應(yīng)用于特定的案例中,未能全面的考慮企業(yè)的商業(yè)模式變更所有的影響因素,希望在后續(xù)的研究中可以綜合考慮各方面的情況,更加客觀的反映其商業(yè)模式的應(yīng)用。
[Abstract]:In recent years, the development of retail business in China is mainly based on the online sales of e-commerce, and the competition among the major industries has also evolved from the initial physical stores to Internet retailing, and the operation of physical stores has encountered unprecedented bottlenecks. Su Ning, Gome and other large retailing enterprises have changed their strategies to maintain their sustainable development ability. Su Ning, as a retail giant, is different from other e-commerce development in that it has more than 6000 physical stores. In addition, the cloud business model, which was first implemented by Su Ning in 2013, perfectly resolves the contradiction between physical stores and online sales. This model will also open a new atmosphere in the retail industry. At home and abroad more about the business model and profitability and financial performance of the theoretical research, in the financial perspective of the case study is not many, recent studies show that the establishment of business models should be closely combined with its financial situation. In order to study the implementation of business model from the perspective of finance, this paper takes Su Ning's cloud business model as a case study, selects its financial data from 2010 to 2015 and the relevant data of cloud business model. The main contents are as follows: firstly, the definition and elements of business model are defined through the literature research on business model at home and abroad. Secondly, on the basis of literature research, combined with Su Ning's specific case study. By analyzing the composition of Su Ning's cloud business model and clarifying the changes of financial situation before and after the implementation of the new model, the research on business model from the financial perspective can be divided into profitability, cash creation and solvency. Risk control ability and sustainable growth ability of the four indicators. Finally, combined with the case study, the development of Su Ning is divided into two stages: before and after the implementation of the cloud business model. The analysis shows that the financial situation of the enterprise before and after the establishment and implementation of the cloud business model has changed greatly, and after the implementation in 2013, Although the cloud business model brings more profits for the sustainable development of enterprises, the implementation of this model increases the investment of enterprises, and there are some problems in the development of cloud business model in terms of risk and cash flow. Some reasonable suggestions are put forward in view of these problems. The main contribution of this paper is to apply the business model research index system from the financial perspective to the actual case of Suning, to analyze the financial situation of the cloud business model as a whole before and after the change, and to put forward corresponding suggestions. However, since this paper only applies this index to a specific case, it fails to take into account all the factors affecting the change of the business model of the enterprise, so it is hoped that all aspects of the situation can be comprehensively considered in the subsequent study. More objectively reflect the application of its business model.
【學(xué)位授予單位】：蘭州財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：F724.6

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