-I-摘要：轻资产盈利模式就是将产品制造和零售分销业务外包，自身则集中于设计开发、市场推广和维护品牌形象等业务，着重提高企业的核心竞争力。作为率先引进轻资产盈利模式的电器零售商，国美零售的成功之路极具借鉴意义，同时，它在应用该模式中出现的问题及不足之处也应受到后来者的重视。文章通过对国美零售的财务数据等方面进行分析，以轻资产盈利模式为理论来源，研究国美零售轻资产盈利模式的运用现状。第一部分首先对盈利模式的相关理论进行概述，揭示研究意义；第二部分介绍国美零售企业现状；第三部分是对国美零售轻资产盈利模式现状进行分析，从企业财务报表中的现金流量、存货、固定资产、存货及周转率等方面的具体数据来分析国美零售的轻资产盈利模式的运行情况；第四部分通过分析发现国美零售在该模式运用方面存在的问题；第五部分是对国美零售在该模式运用方面存在的问题提出相应的解决措施和建议。文章从现金流量等流动资产及非流动资产占比等方面入手，分析国美零售该模式的应用现状，不仅可以提供信息给投资者和其他利益相关者，还可以找出其存在问题及解决措施，为我国其他行业和电器零售相关企业提供一定的借鉴。关键词：国美零售；轻资产；盈利模式Abstract:Thelightassetprofitmodelistooutsourceproductmanufacturingandretaildistribution,andfocusondesignanddevelopment,marketingandmaintenanceofbrandimage,andfocusonimprovingthecorecompetitivenessofthecompany.Asthefirstelectricalretailertointroducethelightassetprofitmodel,Gome'sretailsuccessisofgreatsignificance.Atthesametime,itsproblemsandshortcomingsinapplyingthismodelshouldalsobetakenseriouslybylatecomers.ThearticleanalyzesthefinancialdataofGomeretailandotheraspects,andusesthe-II-lightassetprofitmodelasthetheoreticalsourcetostudytheapplicationstatusofGomeretaillightassetprofitmodel.Thefirstpartsummarizestherelevanttheoriesofprofitmodelandrevealsthesignificanceoftheresearch.ThesecondpartintroducesthestatusquoofGomeretailenterprises.ThethirdpartanalyzesthecurrentstatusofGomeretaillightassetprofitmodel,fromthecashflowandinventoryinthefinancialstatementsofenterprises.Specificdataonfixedassets,inventoryandturnoverratetoanalyzetheoperationofGomeretail'slightassetprofitmodel;thefourthpartanalyzestheproblemsofGomeretailintheapplicationofthismodel;thefifthpartisaboutGomeretailThecorrespondingproblemsandsuggestionsareputforwardintheproblemsintheapplicationofthismode.Thearticlestartswiththecurrentassetssuchascashflowandtheproportionofnon-currentassets,andanalyzestheapplicationstatusofGomeretailmodel.Itcannotonlyprovideinformationtoinvestorsandotherstakeholders,butalsofindoutitsproblemsandsolutions.ProvidesomereferenceforotherindustriesandelectricalretailrelatedenterprisesinChina.Keywords:Gomeretail;Asset-light;Profitmodle-III-目录绪论........................................................................................................................................11轻资产盈利模式相关理论概述.........................................................................................11.1盈利模式概念.........................................................................................................11.2优秀盈利模式的作用.............................................................................................11.3轻资产盈利模式的财务特征.................................................................................22国美零售企业现状.............................................................................................................42.1国美零售简介.............................................
