轻资产运营模式下的财务绩效分析

轻资产运营模式下的财务绩效分析以海尔智家为例摘要进入21世纪，全球加速信息化，并且各领域也不断出现新技术新变化。在这一新经济周期中，家电制造业由于其重资产属性，出现了掉头难问题，行业内企业不断探寻新运营模式。而海尔智家则领先一步开启轻资产模式，以这种模式成功实现转型，从最初的“重”资产经营转变成“轻”资产经营，使得公司的的整体经营效益有了很大提高，为其在本行业内的持续发展奠定了优势。本文根据我国家电企业轻资产模式下的运营现状，以海尔智家作为案例，探讨了其轻资产运营模式下的财务绩效表现。研究成果表明海尔智家采用轻资产运营模式后，对于自身的的财务绩效有所改善，通过案例分析，丰富了轻资产运营模式这一研究领域成果，并为其他同类型家电企业提供了思路与路径参考。关键词：海尔智家、轻资产运营模式、财务绩效AbstractEntering the 21st century,global accelerating informationization,and newtechnologies have also emerged in various fields.Among this new economic cycle,the home appliance manufacturing industry has emerged in its difficult assetattribute,and the industry is constantly exploring the new operation mode.AndHaiero home opened a light asset mode,in this model successfully implementedtransformation,from the initial "heavy"asset operation into "light"assetmanagement,making the company's overall business benefits have greatlyimproved,It lays an advantage in the sustainable development of the industry.According to the operation status of the light asset model in my country's homeappliance enterprise,this paper uses Haier Zhajia as a case to explore its financialperformance in its light asset operation mode.The research results indicate that theHaier Want took the light asset operation mode,and the financial performance of itsown financial performance was improved.Through the case analysis,it enrichs theresults of the light asset operation mode,and provides ideas for other homeworkcompanies.Path reference.Key words:Haier Group:Financial Performance:Light Asset Operation Mode目录摘要....IAbstract.....II一、绪论..(一)选题的意义和目的...1(二)文献综述.........2(三)研究思路与方法.4二、界定概念与理论基础.5(一)相关概念界定..，5(二)相关理论基础..·6三、海尔智家案例分析...6(一)海尔智家简介....6(二)轻资产模式下家电企业财务特征..·7(三)海尔智家的轻资产运营模式.·..…9(四)海尔智家财务绩效分析.·.·10(五)经验借鉴.......17四、提升轻资产模式下企业财务绩效的对策及建议..··19(一)加强企业核心竞争力.....19(二)重视产品营销渠道..19(三)注重多元化发展.·20五、结论与展望..20参考文献...22致谢.23