新零售背景下财务风险研究  

Research on Financial Risk under the Background of New Retail

作　　者：于娜娜 YU Nana(School of Humanities and Management,Xi'an Traffic Engineering Institute,Xi'an 710300,China)

机构地区：[1]西安交通工程学院人文与管理学院,西安710300

出　　处：《西安交通工程学院学术研究》2022年第3期95-98,共4页Academic Research of Xi'an Traffic Engineering Institute

摘　　要：近年来,国内需求疲软,经济下行压力加大,这已经传递给了消费者一方。2016年以来,本地生产总值的人均可支配收入一直“落后”,收入增长放缓抑制了消费增长。2012年至2022年期间,消费品零售总额整体增长率持续下降,同时,随着互联网和大数据的发展,我国人民的消费观念和消费方式上也正发生着巨大的变化。为此,我国出台了促进零售业发展的政策,促进零售业从传统商品销售向服务生产和生活方式的销售方式转变,从粗放式发展转向注重质量和效益的转变,新的零售业务应运而生。但是,由于实施新的零售业改革要求企业在扩大企业规模、制度建设、平台建设等方面投入大量资金。相对于传统零售业务来说,新零售业的发展也带来了新的财务风险,本文根据新零售业的特点,从融资、投资、资产运营、大数据应用等方面分析了新零售企业的财务风险,并提出了应对财务风险的对策。In recent years,weak domestic demand and increasing downward pressure on the economy have been passed on to consumers.Gross domestic product per capita disposable income has been“lagging”since 2016,with slower income growth restraining consumption growth.From 2012 to 2022,the overall growth rate of the total retail sales of consumer goods continues to decline.At the same time,with the development of the Internet and big data,Chinese people's consumption concept and consumption mode are also undergoing great changes.Therefore,China has introduced policies to promote the development of retail trade,to promote the transformation of retail trade from traditional commodity sales to service production and lifestyle sales mode,from extensive development to focus on quality and efficiency transformation,and the new retail business came into being.However,because the implementation of the new retail industry reform requires enterprises to expand the scale of enterprises,system construction,platform construction and other aspects of a large amount of investment,compared with traditional retail business,the development of new retail industry also brings new financial risks.According to the characteristics of new retail industry,this paper analyzes the financial risks of new retail enterprises from financing,investment,asset operation,big data application and other aspects,and puts forward countermeasures to deal with financial risks.

关 键 词：新零售 业态多样化 财务风险 

分 类 号：O121.8[理学—数学] G558[理学—基础数学]