商业模式、现金流匹配与企业生存能力——一个纵向案例研究  

Business Model,Cash Flow Matching and Enterprise Viability:A Vertical Case Study

作　　者：颉茂华[1] 王乾 李颖 刘慧霞 XIE Mao-hua;WANG Qian;LI Ying;LIU Hui-xia(School of Economics and Management,Inner Mongolia University,,Hohhot 010021,China)

机构地区：[1]内蒙古大学经济管理学院,呼和浩特010021

出　　处：《管理案例研究与评论》2023年第6期675-691,共17页Journal of Management Case Studies

基　　金：内蒙古社科规划项目“内蒙古生态优先与绿色发展协同:现状评价、影响机制与路径优化”(2020NDA001);国家自然科学基金项目“资源型产业集聚的生态环境效应评价、困境机制与动态协调路径”(71840017);内蒙古统计科学研究项目“呼包鄂乌经济圈生态优先与绿色发展协同现状评价与路径优化”(TJXHKT202011)。

摘　　要：商业模式是企业寻求竞争地位、实现卓越绩效的一种手段,企业的生存能力与商业模式的构建和转型存在着因果关系,这一观点已经被现有的学术研究所证明。然而,商业模式为何会对企业的生存能力造成影响?有哪些因素在二者之间发挥着传导作用?目前理论界尚未梳理清晰。为此,基于现金流理论视角,以S公司作为研究对象,采用纵向案例研究方法,探究商业模式与企业生存能力以及现金流匹配这三者间的作用机制。研究发现:商业模式之所以会影响企业生存能力,主要是因为不同的商业模式需要与不同的现金流相匹配。只有商业模式与企业的现金流匹配时,才能提升企业生存能力。最终构建出不同商业模式与现金流的匹配程度对企业生存能力影响路径的理论框架。研究结论不仅可为解释商业模式对企业生存能力的影响提供理论依据、弥补现有理论的缺陷,而且可为企业选择商业模式、加强现金流管理、提升生存能力提供实践启示。Business model is a means for enterprises to seek competitive position and achieve excellent performance,and there is a causal relationship between the viability of enterprises and the construction and transformation of business models,which has been proved by existing academic research.However,why does the business model affect the viability of company?and what factors play a conductive role between them?At present,the theoretical community has not yet sorted out clearly.Therefore,based on the perspective of cash flow theory,with S corporation as the research object,this paper adopts the longitudinal case study method to explore the mechanism between the business model,the viability of enterprise and the cash flow matching.The study has found that the main reason why business models affect the viability of enterprises is that different business models need different cash flows to match.Only when the business model matches the cash flow of the enterprise can the enterprise viability be improved.Finally,a theoretical framework path on the impact of the matching degree of different business models and cash flow on the viability of enterprises is constructed.The research conclusions not only provide a theoretical basis for explaining the impact of business models on the viability of enterprises,but also make up for the shortcomings of existing theories.At the same time,this study also provides theoretical and practical guidance for enterprises to choose business models,strengthen cash flow management,and improve enterprise viability.

关 键 词：商业模式 现金流 企业生存能力 案例研究 

分 类 号：F275[经济管理—企业管理]