作　　者： ;

机构地区： 安徽财经大学会计学院

出　　处： 《东南大学学报（哲学社会科学版）》 2018年第2期70-80,共11页

摘　　要： 基于财务管理视角构建了商业模式评价指标体系,运用突变级数法编制了商业模式评价指数,商业模式评价指数可进一步分解为盈利指数、偿债指数、发展指数和营运指数4个子指数。最后进行了商业模式评价指数分析和验证。研究结果表明:1347家制造业上市公司在2016年1月1日至2017年12月31日期间发展势态比较理想,盈利情况和偿债能力相对也很好,但是营运能力堪忧。制造业上市公司商业模式评价指数均值与托宾Q均值在研究期间内波动轨迹基本一致,说明商业模式评价指数能够有效地评价商业模式的优劣。 There is overlap in the definitions and ultimate goals of business models and financial management. This paper first designs a business model evaluating indicator system from the perspective of financial management,then compiles the business model evaluation indices by means of mutation progression method and finally analyzes and verifies the indices. The indices are decomposed into profitability index,solvency index,development index and operation index. The results show that the 1,347 manufacturing listed companies developed ideally in the given period and that the profitability and solvency were relatively good but operation ability was disappointing. The business model evaluation index mean of the manufacturing listed companies and the mean of Tobin Q' waving trajectories were almost the same. This shows that business model evaluation index can effectively evaluates business models.

关 键 词： 商业模式评价 商业模式评价指数 财务管理

领　　域： []