多维视角下苏宁云商战略联盟绩效评价研究  

Research on Performance Evaluation of Suning Cloud Business Strategic Alliance from Multi-Dimensional Perspective

作　　者：孙剑斌[1] 毛超妹 SUN Jianbin;MAO Chaomei(School of Business,Gannan Normal University,Ganzhou,341000,China)

机构地区：[1]赣南师范大学商学院,江西赣州341000

出　　处：《赣南师范大学学报》2020年第6期126-133,共8页Journal of Gannan Normal University

基　　金：江西省社会科学规划项目(17YJ22);赣南师范大学研究生创新基金项目(YCX19A018)。

摘　　要：在互联网技术快速发展的大背景下,实体零售业增速下滑严重,网络零售业同质化竞争加剧,战略联盟成为企业转型升级、提升竞争力的重要方式.以苏宁云商与阿里巴巴达成战略联盟为契机,采用事件研究法、会计指标法和非财务指标分析法,分别从资本市场、财务绩效、可持续发展等3个维度系统地评价苏宁云商战略联盟的效果.研究表明:战略联盟后资本市场反应积极,股东财富效应增加;战略联盟对苏宁云商的盈利能力、偿债能力、运营能力均有积极影响;战略联盟有效地提高了企业品牌认知度、客户满意度、研发投入、人员培训为代表的企业可持续发展能力.Against the background of the rapid development of Internet technology,the growth rate of the physical retail industry has fallen seriously,and the homogenized competition in the online retail industry has intensified,strategic alliances have become an important way for enterprises to transform and upgrade and enhance their competitiveness.We take the opportunity of Suning Cloud business and Alibaba reaching a strategic alliance and adopt event research method,accounting index method and non-financial index analysis method are used to systematically evaluate the effectiveness of Suning Cloud Business Strategic Alliance from three dimensions:capital market,financial performance and sustainable development.Research shows that after the strategic alliance,the capital market reacts positively and the shareholder wealth effect increases;the strategic alliance has a positive impact on the profitability,solvency,and operating ability of Suning Cloud Business;the strategic alliance effectively improves enterprises'sustainability represented by brand recognition,customer satisfaction,R&D investment,and staff training.

关 键 词：苏宁云商 事件研究法 会计指标法 战略联盟 绩效评价 

分 类 号：F715.5[经济管理—产业经济] F724.6