轻资产运营研究综述及未来财务研究取向

The Literature Review and Research Orientation of Asset Light Pattern

轻资产运营模式已经被不少企业积极探索与实践,而理论界的研究则相对滞后。轻资产运营企业的管理,特别是财务管理都面临着许多新问题。从国内外学者们对轻资产运营的研究状况出发,对2000年到2013年5月之间所发表的论文进行了整理与归纳,并且在此基础之上,提出了"轻资产"运营的未来研究取向。轻资产相关概念的界定、轻资产公司财务管理模式,以及融资创新、投资技术难题的破解等,都需要我们关注和研究。

So far, the pattern of asset light has been explored and applied in several corporations, but the academic research lags. The management of the asset light corporation is now facing many problems, especially problems of financial management. We sum up and analyze the literatures concerning this theme from 2000 to May 2013 and put forward some research topics, including the accurate definitation of asset light, its financial management pattern, its financing innovation, the solution to its investment and so on.