摘要
本文在界定轻资产的基础上,结合中国企业应用和创新轻资产盈利模式的实例,归纳了轻资产模式企业面临的间接融资困境、管理方式转变、转型节奏过快等战略风险,提出应站在所有利益相关者和企业全局的角度上,从财务管理理念、评价方法、融资创新、管控体系设计和信息披露等方面对轻资产转型企业的实践路径进行考量。本文既丰富了轻资产盈利模式的相关理论,也从实践的角度给了轻资产运营企业一些启示。
Based on defining the core concepts about asset-light and asset-light strategy, combining the cases of Chinese enterprises with innovative asset-light strategy, this article has summed up the difficulty of indirect financing, the change of management, the speed control of business transformation and other risks that asset-light company may face. Then this article proposed that asset-light should be applied on behalf of stakeholders and company's general interests, in terms of financial management concepts, evaluation methods, financing innovation, management and control system design and information disclosure.This article not only enriches the theory of asset-light strategy, but also inspires asset-light companies in practice.
出处
《财务研究》
2016年第3期3-8,共6页
Finance Research
基金
国家自然科学基金项目(71272042)
关键词
轻资产战略
挑战
财务路径
asset-light strategy
risks
financial practices
