【作者】 李丽；

【导师】 李文； 王芳；

【作者基本信息】 哈尔滨商业大学 ， 会计硕士（专业学位）， 2021， 硕士

【摘要】 近些年来,我国的发展面临许多困难与问题。全球经济增长速度缓慢,国际经济贸易摩擦加剧,国民经济的下行压力不断加大。2019年,我国“一带一路”建设取得新进展,“十三五(2016-2020)”规划即将完成,国内生产总值同比增长6.1%,达到99.1万亿元,总体经济运行稳定。与此同时,推动新发展的动力不断增强,传统产业现代化升级加快,新兴产业范围不断扩大,为全面建成小康社会奠定了坚实基础。然而,2020年我国经济发展受新冠肺炎疫情影响,可谓是“雪上加霜”。在此期间,关乎国民健康的医药行业被人们给予了更多的关注,其中作为医药产业链的重要环节之一的医药流通行业,更是被人们给予厚望。同时随着互联网的迅猛发展,网上购物、线上服务等新形式的电子商务的出现,发展“互联网+”的概念不断渗透到各行各业,消费者逐渐重视起线上便捷交易与线下消费体验的融合,多种因素并行促使企业尝试O2O模式转型。O2O模式的应用,改变了医药企业传统的经营运作模式,也在一定程度上影响着企业的营运资金管理。研究企业的营运资金管理,能够帮助企业了解其自身资金使用效率,完善企业整体经营成效,以推动长期经营与发展。文章选取的案例分析对象为总部坐落在我国湖北省武汉市且率先尝试O2O模式的医药流通企业“九州通”,结合要素管理理论,渠道管理理论,供应链管理理论,综合运用文献分析法,案例分析法,比较分析法,对O2O模式下九州通营运资金管理进行研究。首先对O2O模式下影响三种理论的机理进行介绍,其次以三种理论基础为指导,先后对九州通O2O模式下营运资金结构进行分析,从营运资金使用效率,盈利性,风险性以及流动性四个维度对营运资金管理效果进行评价,发现九州通引入O2O模式后,其营运资金管理效果优劣并存,对于优点给予充分肯定,如重视研发物流技术等;对于不足提出了改进建议,如继续拓宽线上交易规模等,从而保证企业能够更有效地进行营运资金的管理,也为医药流通行业中的其他企业日后进行O2O模式转型优化营运资金管理提供参考借鉴。更多还原

【Abstract】 In recent years,my country’s development has faced many difficulties and problems.The global economic growth is slow,the international economic and trade frictions have intensified,and the downward pressure on the national economy has continued to increase.In 2019,my country’s " One Belt,One Road”construction has made new progress,and the"13th Five-Year(2016-2020)" plan is about to be completed.GDP increased by 6.1%year-on-year to 99.1 trillion yuan,and the overall economic operation was stable.At the same time,the driving force for new development has continued to increase,the modernization and upgrading of traditional industries has accelerated,and the scope of emerging industries has continued to expand,laying a solid foundation for building a well-off society in an all-round way.However,my country’s economic development in 2020 will be affected by the new crown pneumonia epidemic,which can be described as "exacerbating the situation." During this period,people have paid more attention to the pharmaceutical industry related to national health.Among them,the pharmaceutical circulation industry,one of the important links in the pharmaceutical industry chain,has been given high hopes.At the same time,with the rapid development of the Internet and the emergence of new forms of e-commerce such as online shopping and online services,the concept of "Internet+" has continuously penetrated into all walks of life,and consumers have gradually paid attention to online convenient transactions and offline consumption.The integration of experience and multiple factors in parallel urge companies to try the O2O model transformation.The application of the O2O model has changed the traditional operating mode of pharmaceutical companies,and has also affected the company’s working capital management to a certain extent.Studying the management of corporate working capital can help companies understand the efficiency of their own capital use,improve their overall operating results,and promote long-term operations and development.The case analysis object selected in this article is the pharmaceutical distribution company"Nine States Link",which is headquartered in Wuhan City,Hubei Province,my country and is the first to try the O2O model.It combines element management theory,channel management theory,supply chain management theory,comprehensive application of literature analysis,case Analysis method,comparative analysis method,research on the working capital management of Jointown under O2O mode.Firstly,introduce the mechanism that affects the three theories under the O2O mode.Secondly,with the guidance of the three theoretical foundations,the working capital structure under the Jointown O2O mode is analyzed successively,from the use of working capital efficiency,profitability,risk and liquidity Four dimensions evaluated the effectiveness of working capital management.It was found that after Jointown introduced the O2O model,its working capital management effects coexisted with advantages and disadvantages.The advantages were fully affirmed,such as focusing on research and development of logistics technology,etc.;and suggestions for improvement were made,such as continuing.Expanding the scale of online transactions,etc.,so as to ensure that companies can manage working capital more effectively,and also provide reference for other companies in the pharmaceutical circulation industry to transform and optimize working capital management in the future.更多还原