会计学院知识库

随着互联网科技的进步，我国的视频网站行业蓬勃发展，经过多年的竞争角逐，行业内的一些企业逐渐形成了一种较为稳定的商业模式，哔哩哔哩就是其中之一。哔哩哔哩以其开放式商业模式的经营规则指导着企业的生产运营，上至视频资源的供给端布局，下至为获取用户所做的营销推广，哔哩哔哩意图通过商业模式帮助企业实现其经营目标、提升企业价值。而这种逻辑路径是否可行，则需要通过建立商业模式与企业绩效之间的因果联系、并评价这种联系下的业绩表现来综合分析。

围绕上述两个方面，本文以商业模式画布理论为线索，采用了财务指标法和非财务指标评价方法来综合评价企业开放式商业模式的绩效。首先，通过梳理国内外研究学者在商业模式和绩效评价方法方面的文献，整理出以往的研究在评价商业模式的绩效上存在局限，它们不是将重点放在评价商业模式上，就是放在评价企业绩效上，本文则做了有效改进。其次，阐述了本文研究用到的相关概念和理论基础，并简述了案例企业哔哩哔哩的基本情况以及其开放式商业模式在客户、产品、基础结构以及盈利模式四个方面的主要表现。接着分析企业绩效，通过对相关财务指标和非财务指标进行横向和纵向的对比分析来完成分析过程，并辅以图表和数据。最后，评价企业绩效，对前述的分析结果进行总结，并得出启示、说明不足和需要做出的改进。

研究表明，哔哩哔哩的开放式商业模式能够为企业带来良好的绩效，这种绩效结果表现在三个方面：强化了供给端的内容布局、创建了用户端的黏性结群、优化了网站的盈利结构。研究启示表现在三个方面：重点经营品牌文化、积极营造社群氛围、合理布局多元化变现道路。

With the advancement of Internet technology, my country's video website industry is booming. After years of competition, some companies in the industry have gradually formed a relatively stable business model. Bilibili is one of them. Bilibili guides the production and operation of the company with its open business model operating rules, from the layout of the supply side of video resources to the marketing and promotion for acquiring users. Bilibili intends to help the company to achieve its business objectives and enhance corporate value, through the business model. Whether this logical path is feasible, it needs to be comprehensively analyzed by establishing a causal link between the business model and corporate performance, and evaluating the performance under this link.

Focusing on the above two aspects, this paper takes the commercial canvas theory as a clue, and uses the financial index method and the non-financial index evaluation method to comprehensively evaluate the performance of the enterprise's open business model. First, by combing through the literature of domestic and foreign researchers on business models and performance evaluation methods, it is sorted out that previous studies have limitations in evaluating the performance of business models. They either focus on evaluating business models, or they focus on evaluating corporate performance. This article has made effective improvements. Secondly, it explains the related concepts and theoretical foundations used in the research of this article, and briefly describes the basic situation of the case company Bilibili and the main performance of its open business model in four aspects: customers, products, infrastructure and profit models. Then analyze corporate performance, complete the analysis process through horizontal and vertical comparative analysis of related financial indicators and non-financial indicators, supplemented by charts and data. Finally, it evaluates the performance of the enterprise, summarizes the aforementioned analysis results, and draws enlightenment, deficiencies, and areas for improvement.

Research shows that Bilibili’s open business model can bring good performance to enterprises. This performance result is manifested in three aspects: strengthening the content layout on the supply side, creating sticky clusters on the user side, and optimizing the profit structure of the website. The research enlightenment is manifested in three aspects: focusing on brand culture, actively creating a community atmosphere, and rationally laying out a diversified realization path.