成本核算的视角下浅析共享经济的创新和发展——以共享单车为例摘要在科技发展和经济进步的双重驱动下，共享经济时代帷幕全面拉开。与此同时，就共享经济观点，受到了大众的认可。共享经济提倡整合社会闲置资源，对资源配置全面统筹，使其价值最大限度发挥出来，满足供求双方同时获益的需求。共享经济最明显的产物是共享单车，几乎在城市的每个地方都可以看到它，共享单车作为一种创新模式，它建立在“租赁+互联网”之上，和传统租赁行业差异化明显，共享经济企业的会计核算已成为一个热门话题。最近几年，共享单车遍布大街小巷，使城市交通最后一公里问题得到了妥善处理，催动了共享经济新模式。在探析共享经济创新发展时，本文以成本核算为基点把共享单车当做研究主体，结合成本核算和共享经济理论概述，对共享经济中成本核算具体情况、共享单车运行过程及共享单车的发展现状深入研究，找出共享单车种种不足，提出了相应的解决对策。关键字：共享经济共享单车成本核算AbstractDrivenbybothtechnologicaldevelopmentandeconomicprogress,thecurtainoftheeraofsharingeconomyhasbeenfullyopened.Atthesametime,theviewofsharingeconomyhasbeenrecognizedbythepublic.Thesharingeconomyadvocatestheintegrationofsocialidleresources,overallplanningofresourceallocation,tomaximizeitsvalue,andmeettheneedsofbothsupplyanddemandtobenefitatthesametime.Themostobviousproductofthesharingeconomyissharedbicycles,whichcanbeseenalmosteverywhereinthecity.Asaninnovativemodel,sharedbicyclesarebuilton"rental+Internet",whichisclearlydifferentfromthetraditionalleasingindustry.Accountingforsharingeconomycompanieshasbecomeahottopic.Inrecentyears,sharedbicycleshavespreadalloverthestreetsandlanes,sothatthelastmileproblemofurbantraffichasbeenproperlyhandled,stimulatinganewmodelofsharingeconomy.Whenanalyzingtheinnovationanddevelopmentofthesharingeconomy,thisarticletakescostaccountingasthebasepointandregardssharedbicyclesasthemainbodyofresearch,combinedwithanoverviewofcostaccountingandsharingeconomytheory,andprovidesanin-depthstudyofthespecificconditionsofcostaccountinginthesharingeconomy,theoperationprocessofsharedbicycles,andthedevelopmentstatusofsharedbicycles.Researchandfindoutvariousdeficienciesofsharedbicycles,andputforwardcorrespondingsolutions.Keywords:Sharingeconomy；Sharingbicycle；Sharingelectricvehicle；Costaccounting.目录1引言.................................................................................Error:Referencesourcenotfound2共享经济的发展及研究意义.............................................................................................12.1共享经济的发展...................................................12.2共享经济成本核算问题的研究意义...................................13共享单车行业的现状.........................................................................................................23.1共享单车行业的诞生与发展...................................................................................23.2失败案例：“小黄车”ofo的幻灭.........................................................................33.2.1ofo的发展历程.............................................33.2.2ofo崩盘前夕...............................................43.2.3ofo崩盘原因分析...........................................43.3目前的主要车企.......................................................................................................53.3.1哈啰单车（欣欣向荣）.......................................53.3.2摩拜单车（逐渐衰败）.......................................63.3.3青桔单车（另辟蹊径）...
