轻资产运营模式下企业价值创造研究——以A企业为例  

Research on Enterprise Value Creation Under Asset-Light Operation Mode:Taking Enterprise A as an Example

作　　者：刘文鑫 LIU Wenxin(School of Accounting,Chongqing University of Technology,Chongqing 400054,China)

机构地区：[1]重庆理工大学会计学院,重庆400054

出　　处：《商业观察》2025年第9期93-98,共6页BUSINESS OBSERVATION

摘　　要：近年来,我国经济、信息技术迅速发展,原材料价格和人工成本不断上涨。国外知名服装品牌进入我国消费市场,使中国传统服装企业竞争日益激烈。依靠资金扩张的重资产运营模式已不适应当前的经济发展形势。在此背景下,轻资产运营模式凭借其“以小博大”的经济杠杆作用,帮助企业创造更多价值,实现了企业的迅速发展,引发业内关注,也为正在寻求转型的服装企业带来了新的动力。其中,A企业正是凭借轻资产运营模式,成功实现企业“由重转轻”,并取得较好效果。因此,文章以A企业为研究对象,采用案例研究方法,深入剖析轻资产运营模式对企业价值创造的影响,期望为我国服装企业的转型和发展提供有益的借鉴。In recent years,China's economy and information technology have developed rapidly,and raw material prices and labor costs have continued to rise.The entry of foreign well-known clothing brands into China's consumer market has made the competition of Chinese traditional clothing enterprises increasingly fierce.The asset-heavy operation mode relying on capital expansion can no longer adapt to the current economic development situation.In this context,the asset-light operation mode,with its economic leverage of"throwing a sprat to catch a herring"helps enterprises create more value,realizes the rapid development of enterprises,arouses the attention of the industry,and also brings new impetus to the garment enterprises that are seeking transformation.Among them,Enterprise A is relying on asset-light operation mode,so it has made the successful transformation of the enterprise,from heavy asset to light asset,and has achieved good results.Therefore,this paper takes Enterprise A as the research object,and uses case study method to deeply analyze the impact of asset-light operation mode on enterprise value creation.It is expected to provide useful reference for the transformation and development of China's garment enterprises.

关 键 词：轻资产运营模式 A企业 企业价值创造 

分 类 号：F275[经济管理—企业管理]