会计学院知识库

       互联网+技术的日新月异，既促进了社会经济的快速发展，又为企业经营带来了机遇与挑战。同时，随着媒体企业转企改制步伐的不断推进，新闻媒体企业不仅要承担过去传统的新闻生产力这一角色，还要逐渐走向前台，全方位服务经济社会，不仅要关注社会效益，而且更需要谋求经济效益，以实现企业的长久发展。因而，媒体企业就要适应市场变化，不断调整产品和服务结构，探索符合企业特点、发展规划的商业模式，以帮助企业实现社会效益、经济效益的最大化。因此，对媒体企业商业模式和财务绩效的关注和研究就成为必然。

       文章选取新闻媒体企业人民网为案例企业，首先以商业模式要素为切入点梳理企业商业模式和财务绩效的关系；其次介绍了案例企业人民网的基本情况，并结合商业模式画布对人民网平台型商业模式进行分析；最后，通过财务指标的对比分析以及企业经济增加值对人民网平台型商业模式下的财务绩效做了详细分析。

       文章通过研究发现，平台型商业模式下的媒体企业表现出了区别于其他商业模式的财务绩效水平，而媒体企业若是想取得长久的生存发展，就需要不断挖掘和利用平台资源优势，扩大收入规模，以确保企业绩效的不断提高。

      The ever-changing nature of Internet+ technology has not only facilitated rapid socio-economic development，but also brought opportunities and challenges to business operations. At the same time, as the pace of media enterprises' transformation and restructuring continues to advance， news media enterprises not only have to assume the traditional role of news productivity in the past, but also gradually move towards the foreground and serve the economy and society in all aspects， not only focusing on social benefits, but also seeking economic benefits in order to achieve long-term development of the enterprise. As a result， media enterprises have to adapt to market changes, constantly adjust their product and service structures， and explore business models that meet their characteristics and development plans, in order to help them maximise social and economic benefits. Therefore， it is inevitable to pay attention to and study the business models and financial performance of media enterprises.

      The article selects the news media enterprise People's Daily Online as a case company, firstly， it takes the business model elements as the starting point to sort out the relationship between the business model and the financial performance of the enterprise; secondly, it introduces the basic situation of the case company People's Daily Online，and analyses the platform-based business model of People's Daily Online in conjunction with the business model canvas; finally, it makes a detailed analysis of the financial performance of People's Daily Online under the platform-based business model through the comparative analysis of financial indicators and the economic value added of the enterprise.

      The article finds that media companies under the platform-based business model exhibit a level of financial performance that distinguishes them from other business models，and that if media companies want to achieve long-term survival and development, they need to continuously explore and exploit the advantages of platform resources and expand their revenue scale to ensure continuous improvement in corporate performance.