电商平台资产证券化模式财务效果研究  

Research on Financial Effect of Asset Securitization Model of E-Commerce Platform

作　　者：任静怡 

机构地区：[1]南京信息工程大学商学院,江苏 南京

出　　处：《电子商务评论》2024年第1期581-587,共7页E-Commerce Letters

摘　　要：我国资产证券化业务在2014年后被大力提倡,之后其在降低融资成本、盘活存量资产等方面都起到了重要的作用,正逐渐成为一种新型的融资模式。为了满足自身发展需要,苏宁易购也步入资产证券化行列。本文通过对电商平台苏宁易购资产证券化模式财务效果的研究分析得出,资产证券化优化了苏宁易购的资本结构,改善了经营状况,但改善时间较短,并没有从源头解决企业盈利能力减弱的问题。Asset securitization in China has been vigorously advocated after 2014, and then it has played an important role in reducing financing costs and revitalizing stock assets, and is gradually becoming a new financing model. In order to meet its own development needs, Suning has also entered the ranks of asset securitization. Through the research and analysis of the financial effect of the asset securitization model of the e-commerce platform Suning Tesco, this paper concludes that asset securitization has optimized the capital structure of Suning Tesco and improved its operating conditions, but the improvement time is short, and the problem of weakening profitability of the enterprise has not been solved from the source.

关 键 词：资产证券化 电商平台 财务效果 

分 类 号：F83[经济管理—金融学]