共享经济时代下民宿财务风险生成机制研究

Research on Financial Risk Generation Mechanism of Homestay in the Age of Shared Economy

随着共享经济和休闲旅游时代的到来,民宿发展已成为当前江苏省旅游转型升级、旅游双创以及美丽中国建设的重要抓手。民宿在筹资、投资、资金回收和收益分配等方面存在技术研发成本增加、无形资产占比较高、投融资成本较高及资金回收谈判能力较弱等方面的财务风险,其引发的社会问题和监管问题受到了政府相关部门的高度关注,因此,探讨共享经济下民宿财务风险生成机制对拓展企业管理理论和江苏省民宿健康持续发展具有重要的理论和现实意义。

With the advent of shared economy and leisure tourism era,the development of homestay has become an important starting point for tourism transformation and upgrading,tourism entrepreneurship and innovation and the construction of a beautiful China in Jiangsu Province.There are financial risks in the aspects of financing,investment,fund recovery and income distribution of homestay,such as the increase of technology R&D cost,the high proportion of intangible asset,the high cost of investment and financing,and the weak negotiation ability of fund recovery,etc.,the social problems and supervision problems caused by it are highly concerned by the relevant government departments.Therefore,it is of great theoretical and practical significance to explore the financial risk generation mechanism of homestay in the shared economy for expanding the theory of enterprise management and the healthy and sustainable development of homestay in Jiangsu Province.