摘 要

随着我国经济体系的不断发生变化、市场环境的日新月异，企业面临的经济环境也越来越复杂。传统的重资产模式已经不能满足企业应变这日新月异的市场环境，而轻资产运营模式作为一种以企业核心业务为重心，将非核心业务外包出去，聚集企业的核心竞争力，充分利用企业资源，实现企业价值最大化。这种运营模式相对于传统的重资产运营模式，受到更多企业的喜爱。本文以美的集团为例，利用财务管理和管理会计学着重对美的集团轻资产运营模式下的财务绩效进行研究分析。

关键词：轻资产；财务绩效；轻资产运营模式

Research on Financial Performance of asset-light strategy Model —— Taking Midea Group as an Example

ABSTRACT

With the continuous changes of China's economic system and the rapid development of the marketenvironment, the economic environment faced by enterprises is becoming more and more complex. The traditional heavy asset model can no longer meet the changing market environment,and the light asset operation model,as a focus on the core business of the enterprise, outsources the non-core business and aggregates the core competitiveness of the enterprise. Make full use of enterprise resources to maximize enterprise value.Compared with the traditional heavy asset operation mode, this operation mode is loved by more enterprises. Taking Midea as an example, this paper focuses on the financial performance of Midea under the light assets operation mode by using financial management and management accounting.

Key words：Light assets；Financial performance；Asset-light strategy model