平台企业财务共享战略管理理论构建  

Construction of Financial Sharing Strategic Management Theory of Platform Enterprises

作　　者：丁胜红[1] 周红霞[2] DING Sheng-hong;ZHOU Hong-xia(School of Economics and Management/Research Center of Finance and Accounting,Southeast University,Nanjing 211189,China;School of Accounting,Nanjing University of Finance and Economics,Nanjing 210023,China)

机构地区：[1]东南大学经济管理学院/财务与会计研究所,江苏南京211189 [2]南京财经大学会计学院,江苏南京210023

出　　处：《财经问题研究》2023年第7期42-54,共13页Research On Financial and Economic Issues

基　　金：国家社会科学基金后期资助项目“物本资本审计理论创新研究”(22FJYB054)。

摘　　要：5G范式促使线上与线下并存的混合经济向线上与线下一体化的共享经济演变。网络资源无界性、嵌入性和共享性赋能企业平台无限拓展功能、嵌入功能和共享功能,使得企业财务管理经历线上与线下并存和线上与线下一体化的平台企业财务共享战略管理两个阶段。本文旨在探析这两个阶段的内涵、判断标准和目的,在此基础上,通过考量线上与线下并存阶段B2B的信息流→资金流→物流形成,揭示信息共享经济→交易共享经济→物流共享经济的平台企业共享经济演变;基于信息流→资金流→物流的形成,构建平台企业信息流→资金流→物流财务共享战略管理理论。通过研究线上与线下一体化阶段共享理念引导私有链→联盟链→公有链的区块链技术创新应用,促进私有链共享经济→联盟链共享经济→公有链共享经济的区块链共享经济演变。基于私有链共享经济→联盟链共享经济→公有链共享经济的形成,构建中心化→线性去中心化→非线性去中心化的平台企业财务共享战略管理理论。本文的研究为加快构建中国企业世界一流财务管理理论体系提供参考。With the emergence of the 5G,offline supply chain has been completely transformed into an online network supply chain in the process of evolution from offline and online coexistence to offline and online integration.Big data technology has broken all kinds of“information silo”in the network supply chain,thus promoting the evolution of online and offline network supply chain to network supply chain network.At the same time,the online and offline mixed economy has evolved into an online and offline integrated sharing economy,and the platform⁃based enterprises that achieve the online and offline coexistence has evolved into integrated platform enterprises with online and offline integration.In this context,research on enterprise financial management theory has entered a new stage of studying financial sharing strategic management theory of platform enterprises with online and offline coexistence and integration.The aim is to complete one of the goals of innovative research on financial management theory in the new era.However,existing literature focuses on a certain link or part of the supply chain from a tactical perspective and studies the theory of enterprise financial management,and it lacks a strategic perspective on the network supply chain and the network supply chain network to study the theory of financial sharing strategic management of platform enterprises.This article adopts a historical evolution method to explore the connotation,criteria,and purpose of the coexistence and integration of online and offline sharing economy.On this basis,on the one hand,the investigation method is used to explore the formation of information flow→capital flow→logistics of B2B at the stage of online and offline coexistence.Research results show the law of sharing economy evolution of platform enterprises from information sharing economy to transaction sharing economy and to logistics sharing economy.On the basis of this evolution law,from the perspective of information flow→capital flow→logistics formation,th

关 键 词：平台企业 平台企业财务共享战略管理理论 共享经济 信息流→资金流→物流 私有链→联盟链→公有链 

分 类 号：F234.4[经济管理—会计学]