会计学院知识库

随着全球老龄化程度的加深，养老企业的发展和运营越来越受到国际社会的关注。2002年，我国开始迈入老龄化社会，2025年将步入深度人口老龄化社会，养老行业也必将进入高速发展期。但是，传统经营管理模式相对单一，新型模式又处于探索阶段，迫切需要借鉴来自其他国家养老产业的成熟经验。日本作为世界人口老龄化程度最大且人口增长速度最高的发达国家，在养老体系、养老观念、养老服务和养老公司经营管理等方面都走在了世界前列。一大批以日医学馆为代表的日本养老企业迅速成长发展起来，大部分已经实现赢利，成为全球各地养老企业争相学习的好榜样。

由此，本文选择日本养老企业中的龙头日医学馆作为典型案例，对其全产业链布局下的财务绩效展开分析与评价。首先，对全球养老行业的发展情况、产业链构成和常见的商业模式概况进行了描述与分析。随后，从盈利能力、偿债能力、营运能力和发展能力四个方面对案例企业展开了纵向财务绩效分析，并选取了同类公司进行了横向对比和分析。结果表明，日医学馆具有收入渠道和投资途径多样化、健康介护保险制度健全、运营管理体系规范化和护理人才培训体系完善等优点。在此过程中，日医学馆的全产业链布局实现了协同效应，在提升了经营效益、提高了收益等的同时，从产业链上下游整合资源也有利于企业底蕴的提升。

基于案例分析结果，本文结合中国目前养老产业基本发展情况指出，政府需完善相关的法律和监管制度；养老机构需提高自身设施的完整度、拓宽收入渠道，并构建护理人员培养体系；与此同时，社会组织应开展对养老机构的帮助和支持，组织有相关专业背景的志愿者开展志愿服务，从而增强全社会的敬老助老意识。

With the deepening of global aging, the development and operation of pension enterprises have attracted more and more attention from the international community. As the country with the highest and fastest aging population in the world, Japan is at the forefront of the world in terms of pension system, pension concept, pension services and pension enterprise operation. A large number of Japanese Pension enterprises have grown rapidly, most of which have achieved profits and become models for countries all over the world to learn from. It is predicted that China will also enter an aging society around 2025. In the case of getting old before getting rich, there is insufficient preparation in all aspects. Properly learning from the mature experience of Japanese pension institutions is conducive to China's choice of a suitable commercial pension model in combination with its own national conditions, and it is also of great significance to optimize the development of pension institutions in China.

Therefore, firstly, based on the existing research on the whole industrial chain and financial performance, this paper describes and analyzes the market status, industrial chain composition and common business models of the global pension industry. At the same time, the leading Japanese medical college among Japanese Pension enterprises is selected as a typical case to analyze its financial performance under the layout of the whole industrial chain from the aspects of profitability, debt repayment, operation and development ability. The results show that the Japanese medical college has the characteristics of diversified income channels and financing channels, perfect care insurance system, large-scale operation and management and complete talent training system, but it also needs to further improve its financial performance by increasing innovation ability, strengthening cost management and avoiding blind diversification. In this process, the layout of the whole industrial chain has played a synergistic effect, improved operation efficiency and increased profits. At the same time, the two-way integration of industrial chain resources has also increased the market competitiveness of enterprises.

Based on the case analysis results of Japanese medical school, this paper finally points out that the government needs to improve the relevant legal and regulatory system for China's elderly care industry; Elderly care institutions need to improve the integrity of their own facilities, broaden income channels, and build a nursing staff training system; At the same time, social organizations should help and support elderly care institutions by organizing volunteers with relevant professional backgrounds to carry out voluntary services, so as to enhance the awareness of respecting and helping the elderly in the whole society.