“自营+平台”商业模式财务风险分析  

Financial Risks in the“Self-operation+Platform”Business Model

作　　者：刘阳[1] 张月 王安童 LIU Yang;ZHANG Yue;WANG Antong

机构地区：[1]哈尔滨商业大学会计学院,黑龙江哈尔滨150028

出　　处：《商业经济》2024年第12期150-153,共4页Business & Economy

基　　金：黑龙江省哲学社会科学研究规划项目:大数据背景下黑龙江冰雪产业价值链的融合问题研究(GJB1421427)。

摘　　要：准确识别并控制商业模式引发的财务风险对电商企业自身发展至关重要。京东作为一家集线上零售、物流等多元业务于一体的大型综合技术与服务企业,近五年来持续发力平台经济,已发展为更加综合性的生态系统。然而,京东因扩张过快、信用管理不善、大量存货积压、政策不健全以及两种商业模式相互竞争等问题面临财务风险。为此,京东需加强投资管理,控制应收账款,调整营销策略,建立完善的内部财务风险管理制度并分类平台与商家之间的合作方式,以防范“自营+平台”商业模式可能带来的财务风险。Accurately identifying and controlling the financial risks caused by the business model is crucial to the development of e-commerce enterprises themselves.As a large-scale comprehensive technology and service enterprise integrating online retail,logistics and other diversified businesses,JD has continuously focused on the platform economy in the past five years and has developed into a more comprehensive ecosystem.However,JD faces financial risks due to problems such as excessive expansion,poor credit management,a large amount of inventory backlog,imperfect policies and the mutual competition between the two business models.Therefore,JD needs to strengthen investment management,control accounts receivable,adjust marketing strategies,establish a perfect internal financial risk management system and classify the cooperation modes between the platform and merchants to prevent the potential financial risks brought by the"self-operation+platform"business model.

关 键 词：京东 商业模式 财务风险 平台经济 

分 类 号：F27[经济管理—企业管理]