冰山理论视角下科技型中小企业轻资产运营能力评价研究  

An Evaluative Study of the Operation Capability of Asset-Light of Science and Technology SME in Iceberg Theoretical Approach

作　　者：王爽[1] 林凯[2] 王卫星[2,3] Wang Shuang，Lin Kai，Wang Weixing

机构地区：[1]常州大学财务处 [2]常州大学商学院 [3]常州大学非营利组织内部控制研究所

出　　处：《常州大学学报（社会科学版）》2016年第6期72-80,共9页Journal of Changzhou University:Social Science Edition

基　　金：江苏省社科基金重点项目"江苏中小微企业发展金融支持政策研究"(16EYA004);江苏省高校品牌专业建设工程资助项目(PPZY2015C227)

摘　　要：轻资产运营是近年来管理学界提出的一个新型的企业运营模式,而科技型中小企业在发展初期往往资金匮乏,因而轻资产运营是十分适合选择的盈利模式。在对该类企业盈利能力进行分析的基础上,运用冰山理论对管理制度、客户关系、人力资源、企业文化、决策层领导才能和研发创新能力等轻资产要素进行梳理与分析,构建了评价指标体系以寻求破解轻资产要素计量难题的方法,并选择常州市A科技有限公司数据进行实证分析。在理论与实证分析基础上,提出该类企业进行轻资产运营应具备的能力。Asset-light strategy is a new enterprise operation model proposed in the area of management in recent years.As science and technology SME always lacks funds during its initial period,it is quite suitable to choose asset-light strategy for profits.Based on the analysis of the profitability of science and technology SME and asset-light elements such as management system,client relationship,human resource,enterprise culture,leadership and RD ability in the iceberg theoretical approach,an evaluation system is designed to eliminate difficulties in measuring quotas and carries out an empirical research on A Technology Co.,Ltd.in Changzhou.According to theoretical and empirical analyses,it is suggested that this kind of enterprises should be equipped with some abilities for asset-light strategy.

关 键 词：轻资产运营 科技型中小企业 盈利能力 冰山理论 

分 类 号：F275.5[经济管理—企业管理]