杠杆效应视角下电商企业财务风险研究——以苏宁易购为例

Financial Risk of E⁃Commerce Enterprises from the Perspective of Leverage Effect:A Case Study of Suning.com

电子商务企业在平台建设、引流等方面投入巨大,使用财务杠杆弥补资金缺口成为普遍现象,由此增加了财务风险。苏宁易购是行业龙头企业,深入剖析其财务风险产生的原因,并提出合理化建议,对其他电子商务企业优化财务决策、精准使用财务杠杆、有效降低财务风险、提升经营效益具有一定的借鉴价值。

The e-commerce industry has invested heavily in platform construction,traffic diversion,and other aspects,and the use of financial leverage to fill the funding gap has become a common phenomenon,thereby increasing financial risks.Suning.com is a leading enterprise in the industry.Through in-depth analysis of the reasons for its financial risks and proposing rational suggestions,it has certain reference value for other e-commerce enterprises to optimize financial decision-making,accurately use financial leverage,effectively reduce financial risks,and improve operational efficiency.