【摘要】：隨著"互聯(lián)網(wǎng)+"等戰(zhàn)略的推動,我國B2C電子商務(wù)發(fā)展迅猛,其盈利模式也日益受到關(guān)注。本文在亞德里安·斯萊沃斯基盈利模式理論等基礎(chǔ)上,對我國最大的網(wǎng)絡(luò)零售電商企業(yè)之一的京東集團(tuán)的盈利模式進(jìn)行了系統(tǒng)的剖析與研究,并與競爭企業(yè)進(jìn)行了適當(dāng)?shù)谋容^分析。在此基礎(chǔ)上,提出財(cái)務(wù)視角下盈利模式的研究思路框架,將企業(yè)盈利模式、財(cái)務(wù)戰(zhàn)略與企業(yè)價(jià)值之間的關(guān)系進(jìn)行研究分析。文章主要分為七個章節(jié):第一章,緒論。本章主要說明本研究背景、研究的理論及實(shí)際意義、研究內(nèi)容的明確界定及研究思路與框架;第二章,文獻(xiàn)綜述。本章結(jié)合中外相關(guān)文獻(xiàn),對盈利模式,電子商務(wù)盈利模式,盈利模式與財(cái)務(wù)評價(jià)等方面的相關(guān)理論進(jìn)行綜述;第三章,B2C電子商務(wù)盈利模式理論基礎(chǔ)。本章提出本文運(yùn)用的相關(guān)理論,主要有資本價(jià)值理論、價(jià)值鏈理論和價(jià)值創(chuàng)造理論;第四章,京東五維度盈利模式分析。該部分首先是對京東集團(tuán)基本情況的介紹與分析,然后以價(jià)值對象,價(jià)值主張,價(jià)值創(chuàng)造,價(jià)值來源和價(jià)值保護(hù)五個維度為基礎(chǔ),分別詳細(xì)進(jìn)行闡述總結(jié),同時(shí)結(jié)合財(cái)務(wù)數(shù)據(jù),刻畫出京東的盈利模式;第五章,財(cái)務(wù)視角下京東盈利模式研究。旨在財(cái)務(wù)的視角下更深入詳細(xì)的分析京東盈利模式的創(chuàng)新變革。分別在投資戰(zhàn)略、融資戰(zhàn)略和企業(yè)價(jià)值三方面進(jìn)行具體分析研究。在此基礎(chǔ)上,主要結(jié)合2011年至2016年上半年的財(cái)務(wù)數(shù)據(jù),將京東集團(tuán)與競爭對手阿里巴巴和亞馬遜進(jìn)行適當(dāng)對比分析;第六章,研究結(jié)論與展望。在前文的基礎(chǔ)上,總結(jié)出京東"兩翼一體"的盈利模式特點(diǎn),以及財(cái)務(wù)視角下盈利模式研究思路框架,同時(shí)指出論文的不足之處,進(jìn)行展望。本文的創(chuàng)新點(diǎn)主要在于根據(jù)當(dāng)前的研究成果,提出價(jià)值創(chuàng)造視角下的五維度盈利模式研究框架,利用最新的數(shù)據(jù)信息對京東盈利模式進(jìn)行系統(tǒng)分析;并提出財(cái)務(wù)視角下盈利模式研究思路框架,將盈利模式、財(cái)務(wù)戰(zhàn)略與企業(yè)價(jià)值之間的關(guān)系進(jìn)行系統(tǒng)研究。本文預(yù)期對于我國的B2C電子商務(wù)企業(yè)改進(jìn)盈利模式具有較高的借鑒意義,并為財(cái)務(wù)視角下盈利模式的研究提供理論框架與思路。
[Abstract]:With the promotion of "Internet" and other strategies, China's B2C e-commerce develops rapidly, and its profit model has been paid more and more attention. On the basis of Adrian Slavorski's profit model theory, this paper makes a systematic analysis and research on the profit model of JingDong Group, one of the largest e-commerce enterprises in China. And the appropriate comparative analysis with the competitive enterprises. On the basis of this, this paper puts forward the research frame of profit model from the angle of finance, and analyzes the relationship between enterprise profit model, financial strategy and enterprise value. The article is divided into seven chapters: chapter one, introduction. This chapter mainly explains the research background, the theoretical and practical significance of the research, the clear definition of the research content, research ideas and frameworks; Chapter two, literature review. In this chapter, the related theories of profit model, e-commerce profit model, profit model and financial evaluation are summarized, and the third chapter is the theoretical basis of B2C E-commerce profit model. This chapter puts forward the relevant theories used in this paper, including capital value theory, value chain theory and value creation theory, and the fourth chapter, JingDong's five-dimensional profit model analysis. The first part is the introduction and analysis of the basic situation of JingDong Group, then on the basis of the five dimensions of value object, value proposition, value creation, value source and value protection, this part expounds and summarizes in detail, and at the same time combines the financial data. Describe JingDong's profit model; The fifth chapter, under the financial angle of view JingDong profit model research. The purpose of the financial perspective of more in-depth and detailed analysis of JingDong profit model innovation changes. Respectively in the investment strategy, financing strategy and enterprise value in three aspects of specific analysis. On this basis, mainly combined with the financial data from 2011 to the first half of 2016, JingDong Group and competitors Alibaba and Amazon for appropriate comparison and analysis; Chapter 6, research conclusions and prospects. On the basis of the above, this paper summarizes the characteristics of JingDong's profit model of "two wings in one", and the research frame of profit model from the angle of finance. At the same time, it points out the shortcomings of the paper and looks forward to it. The innovation of this paper is mainly based on the current research results, put forward the five-dimensional profit model research framework under the perspective of value creation, using the latest data information to carry on the systematic analysis to JingDong profit pattern; And put forward the financial perspective of profit model research framework, the profit model, financial strategy and the relationship between the value of the enterprise to carry on the systematic research. This paper is expected to improve the profit model of B2C e-commerce enterprises in China with high reference significance, and provide a theoretical framework and ideas for the study of profit model from the perspective of finance.
【學(xué)位授予單位】：浙江工商大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F724.6;F274

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