会计学院知识库

 随着互联网、大数据已深入生活的方方面面，我们的生活与互联网时代紧密相连。数字经济成为新的市场主流，传统产业也面临着新兴技术的全面挑战，企业要想在市场中求得生存发展就必须顺应时代潮流，不断的调整并开创新的商业模式，同时，政府不断推进的医保支付改革和互联网医疗政策等因素的作用下

医疗和医药行业将会发生一系列的变化，随着“零差率”、“药占比”“双通道”等各种政策的颁布与实行，使得医药流通行业更加透明，同时，医药流通行业及市场也发生巨大变化，在面临多种外部环境所带来的挑战时，医药流通企业应顺应行业发展趋势，把握机遇，不断创新服务模式，充分发挥在行业内已形成的各项优势，在行业洗牌中抢占先机，更好地为上下游客户创造更大的价值。

本文对九州通医药集团股份有限公司的商业模式进行研究分析，案例企业是中国医药流通民营企业的领头羊，此前已成功完成商业模式B2B、B2C、O2O转型升级，在2018年成功完成FBBC商业模式转型升级，在行业具有典型性和代表性。因此，本文选择九州通医药集团为案例企业进行研究，论文选取案例企业近10年的经营情况和相关的财务战略进行分析，以期探索其商业模式转型的成功经验和不足。企业实现长久发展的重点就是商业模式的转型，财务战略作为商业模式转型的支柱，其必须紧跟着商业模式转型的步伐，只有保障经济运行和商业模式的积极推进，才能确保企业能够成功的完成转型，从而实现公司的可持续发展。

本文通过对九州通的商业模式转型过程及效果进行分析，从财务战略的角度，分析案例企业的财务战略是如何支撑其商业模式转型的。首先通过魏朱六要素理论与商业模式转型内涵结合分析九州通转型的过程及转型的动因；其次从投资、筹资、利润分配三方面重点分析九州通实施的财务战略及相关财务问题；最后通过财务战略矩阵模型分析企业在商业模式转型下制定财务战略的合理性并提出完善的建议，以期对医药流通企业商业模式转型有所借鉴。

As the Internet and big data have penetrated into all aspects of life, our lives are closely linked to the Internet era. The digital economy has become the mainstream of the new market, and the traditional industry is also facing the comprehensive challenges of emerging technologies. If enterprises want to survive and develop in the market, they must conform to the trend of the times, constantly adjust and open up innovative business models. At the same time, under the influence of factors such as the government 's continuous reform of medical insurance payment and Internet medical policy, etc. A series of changes will take place in the medical and pharmaceutical industry. With the promulgation and implementation of various policies such as ' zero margin ', ' drug proportion ', ' dual channel ', etc., the pharmaceutical circulation industry will be more transparent. At the same time, the pharmaceutical circulation industry and the market have also undergone tremendous changes. In the face of challenges brought by a variety of external environments, pharmaceutical circulation enterprises should conform to the development trend of the industry, seize opportunities, constantly innovate service models, give full play to the advantages that have been formed in the industry, seize opportunities in the industry reshuffle, and better create greater value for upstream and downstream customers.

This paper studies and analyzes the business model of Jiuzhoutong Pharmaceutical Group Co., Ltd. The case enterprise is the leader of China 's pharmaceutical circulation private enterprises. It has successfully completed the transformation and upgrading of business models B2B, B2C and O2O.In 2018, it successfully completed the transformation and upgrading of FBBC business model, which is typical and representative in the industry. Therefore, this paper chooses Jiuzhoutong Pharmaceutical Group as a case study. The paper selects the business situation and related financial strategies of the case enterprises in the past 10 years for analysis, in order to explore the successful experience and shortcomings of its business model transformation. The focus of long-term development of enterprises is the transformation of business model. As the pillar of business model transformation, financial strategy must follow the pace of business model transformation. Only by ensuring the active promotion of economic operation and business model can we ensure that enterprises can successfully complete the transformation and achieve the sustainable development of the company.

This paper analyzes the process and effect of Jiuzhoutong 's business model transformation, and analyzes how the financial strategy of the case enterprise supports its business model transformation from the perspective of financial strategy. Firstly, by analyzing the motivation of the transformation of the business model of the entire pharmaceutical circulation enterprise and the implementation of related financial strategies, the motivation and necessity of the transformation of Jiuzhoutong are obtained. Secondly, it analyzes the financial strategy and related financial problems of Jiuzhoutong from three aspects : investment, financing and profit distribution. Finally, the financial strategy matrix model is used to analyze the rationality of the financial strategy formulated by the enterprise under the business model transformation and put forward suggestions for improvement, in order to provide reference for the business model transformation of pharmaceutical circulation enterprises.