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    随着5G、物联网与生活的密切结合，我们全面进入了移动互联网时代。数字化经济成为了未来市场的主流趋势。消费者的消费理念、消费习惯都在潜移默化中发生了改变。传统产业受到了新兴技术的全面挑战，市场格局瞬息万变，企业想要在新兴市场中生存和发展就必须不断创新求变，不断进行战略调整开辟新的商业模式。近年来，受到互联网经济挑战的零售业首当其冲进行了战略升级，开创了线上零售新渠道。但随着人们线上购物的次数逐渐增加，线上线下两极分化的销售渠道的弊端在时代的变革中日益显现，线上线下销售渠道全面融合已成为行业转型的必然趋势。

    苏宁易购成立至今三十余载，经历过两次转型，曾三次打破行业格局，形成自成一脉的经营模式，有着非常丰富的转型经验。2020年苏宁易购敏锐的察觉到了市场需求，提出了从“零售商”到“零售服务商”的转型理念。将重心从消费端转移到产业端，布局整合零散商家，试图通过下称市场内门店的搭建与运营实现对潜在客户的精准触达，进一步助力零售业数字化转型的升级与优化。商业模式的转型是企业实现长远发展的必由之路，而财务战略作为商业模式调整转变的经济支柱同样必须紧随脚步，保障经济运行与商业模式的正向促进才能保证企业的顺利转型，实现公司的可持续发展。

    基于此，本文选择以苏宁易购为主要研究对象，结合苏宁的历次转型之路，从财务战略的角度，具体分析苏宁易购的财务战略如何支撑其进行商业模式转型。首先本文从内外部环境入手分析了苏宁历次转型的动因，通过企业生命周期理论与商业模式转型理论的有机结合验证企业商业模式转型时点选择的正确性；其次从投资、筹资、利润分配三个角度着重分析了苏宁易购历年来所实施的财务战略及当前存在的财务问题；最后利用财务战略矩阵模型进一步验证转型时点选择的正确性以及财务战略的合理性并提出建设性的财务战略意见，以保障顺利达成苏宁易购的此次商业模式转型战略目标。

    With the close combination of 5G, the Internet of Things and life, we have fully entered the era of mobile Internet, and digitalization has become the mainstream trend of the future market.Consumers' consumption concepts and consumption habits have all changed imperceptibly.Traditional industries have been comprehensively challenged by emerging technologies, and the market pattern is changing rapidly. If enterprises want to survive and develop, they must constantly seek new and change, and carry out strategic adjustment and open up new business models.In recent years, the retail industry, challenged by the Internet economy, has taken the first to make a strategic upgrade and create a new online retail channel.However, with the gradual increase of people's online shopping times, the disadvantages of online and offline polarized sales channels are increasingly emerging in the change of The Times. The new mode of online and offline channel integration has become the inevitable trend of industry transformation.

    Suning has been established for more than 30 years. It has undergone two transformations and broken the industry pattern three times to form its own business model, with rich experience in transformation. In 2020, Suning was keenly aware of the market demand and put forward the concept of transformation from "retailer" to "retail service provider". Shift the focus from the consumer end to the industrial end, integrate scattered businesses, and try to achieve accurate access to potential customers through the establishment and operation of stores in the market, so as to further promote the upgrading and optimization of the digital transformation of retail industry. The transformation of business model is the only way for enterprises to achieve long-term development, and financial strategy, as the economic support for the adjustment and transformation of business model, also needs to keep pace with the smooth transformation of enterprises and achieve sustainable development by ensuring the positive promotion of economic operation and business model.

    Based on this, this paper selected Suning As the research object, combined with suning's previous transformation road, from the perspective of financial strategy, detailed analysis of how Suning's financial strategy supports its business model transformation. Firstly, this paper analyzes the reasons of suning's transformation from the internal and external environment, and verifies the correctness of the choice of the time point of the transformation of the enterprise's business model through the organic combination of enterprise life cycle theory and business model transformation theory. Secondly, it focuses on analyzing the financial strategy and existing problems of Suning Shopping from three perspectives of investment, financing and profit distribution. Finally, financial strategy matrix model is used to further verify the correctness of the choice of transition point and the rationality of financial strategy and put forward constructive financial strategy advice. To promote the smooth transformation of suning's business model.