摘要
在当今科技、金融快速发展时代,轻资产运营模式越来越受到企业家的重视。房地产行业也不例外,近年来万科集团(以下简称万科)也正走上了轻资产运营的道路,在向轻资产运营模式转型(以下简称转型)过程中,万科是否会调整其资产结构与负债结构,因转型而做出的调整能否提高企业的财务绩效呢?为此,现将深入对比研究万科转型前后期资产结构、负债结构与财务绩效的变化,并对其进行实证分析,提出相关的建议,以期为欲转型企业提供参考。
In the era of rapid development of science,technology and finance,entrepreneurs pay more and more attention to the operation mode of light assets.The real estate industry is no exception.In recent years,Vanke Group(hereinafter referred to as Vanke)is also embarking on the road of light assets operation.Will Vanke adjust its assets and liabilities structure in the process of transition to light assets operation mode?Can the adjustment made by the transformation improve the financial performance of enterprises?For this reason,this paper will make an in-depth comparative study of the changes of Vanke’s assets structure,debt structure and financial performance before and after the transformation,and make an empirical analysis of them,and put forward relevant suggestions,with a view to providing reference for enterprises wishing to transform.
作者
刘云莉
常媛
Liu Yunli;Chang Yuan(Jiangxi University of Science and Technology,Ganzhou Jiangxi 341000)
出处
《北方经贸》
2020年第5期132-136,共5页
Northern Economy and Trade
基金
江西省高校人文社会科学研究项目(GL1319)
江西省高校人文社会科学重点研究基地项目(JD1608)。
关键词
轻资产转型
资产结构
负债结构
财务绩效
light assets transformation
asset structure
liability structure
financial performance