财务视角下京东盈利模式研究
发布时间：2019-03-28 13:34
【摘要】：随着"互联网+"等战略的推动,我国B2C电子商务发展迅猛,其盈利模式也日益受到关注。本文在亚德里安·斯莱沃斯基盈利模式理论等基础上,对我国最大的网络零售电商企业之一的京东集团的盈利模式进行了系统的剖析与研究,并与竞争企业进行了适当的比较分析。在此基础上,提出财务视角下盈利模式的研究思路框架,将企业盈利模式、财务战略与企业价值之间的关系进行研究分析。文章主要分为七个章节:第一章,绪论。本章主要说明本研究背景、研究的理论及实际意义、研究内容的明确界定及研究思路与框架;第二章,文献综述。本章结合中外相关文献,对盈利模式,电子商务盈利模式,盈利模式与财务评价等方面的相关理论进行综述;第三章,B2C电子商务盈利模式理论基础。本章提出本文运用的相关理论,主要有资本价值理论、价值链理论和价值创造理论;第四章,京东五维度盈利模式分析。该部分首先是对京东集团基本情况的介绍与分析,然后以价值对象,价值主张,价值创造,价值来源和价值保护五个维度为基础,分别详细进行阐述总结,同时结合财务数据,刻画出京东的盈利模式;第五章,财务视角下京东盈利模式研究。旨在财务的视角下更深入详细的分析京东盈利模式的创新变革。分别在投资战略、融资战略和企业价值三方面进行具体分析研究。在此基础上,主要结合2011年至2016年上半年的财务数据,将京东集团与竞争对手阿里巴巴和亚马逊进行适当对比分析;第六章,研究结论与展望。在前文的基础上,总结出京东"两翼一体"的盈利模式特点,以及财务视角下盈利模式研究思路框架,同时指出论文的不足之处,进行展望。本文的创新点主要在于根据当前的研究成果,提出价值创造视角下的五维度盈利模式研究框架,利用最新的数据信息对京东盈利模式进行系统分析;并提出财务视角下盈利模式研究思路框架,将盈利模式、财务战略与企业价值之间的关系进行系统研究。本文预期对于我国的B2C电子商务企业改进盈利模式具有较高的借鉴意义,并为财务视角下盈利模式的研究提供理论框架与思路。
[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.
【学位授予单位】：浙江工商大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F724.6;F274
本文编号：2448915
[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.
【学位授予单位】：浙江工商大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F724.6;F274
【参考文献】
相关期刊论文 前10条
1 李端生;王东升;;基于财务视角的商业模式研究[J];会计研究;2016年06期
2 刘江鹏;;企业成长的双元模型:平台增长及其内在机理[J];中国工业经济;2015年06期
3 冯巧根;;管理会计的理论基础与研究范式[J];会计之友;2014年32期
4 彭彦敏;张雪云;;财务视角下上市公司盈利模式的有效性研究[J];财会月刊;2014年12期
5 张海霞;;企业如何创建自己的盈利模式[J];中国内部审计;2013年05期
6 王雪冬;董大海;;国外商业模式表达模型评介与整合表达模型构建[J];外国经济与管理;2013年04期
7 魏炜;朱武祥;林桂平;;基于利益相关者交易结构的商业模式理论[J];管理世界;2012年12期
8 王生金;;京东商城如何实现“疯长”?[J];企业研究;2012年13期
9 王金龙;;企业生命周期视角下财务战略选择分析[J];财会通讯;2012年14期
10 王国顺;黄金;;零售企业的盈利模式与价值链优化[J];北京工商大学学报(社会科学版);2012年02期
，本文编号：2448915
本文链接：https://www.wllwen.com/jingjilunwen/guojimaoyilunwen/2448915.html
