会计学院知识库

  随着人们物质生活水平的提升，以及互联网技术的广泛应用，2013年互联网医疗应运而生。互联网医疗的出现，能够在一定程度上缓解医疗资源压力、改善医疗资源不均衡等问题。 到2020年疫情的出现，引起了人们对健康的重视。比起之前，大家更注重对疾病的防范，各种健康意识也愈加强烈，也在一定程度上改变了人们的生活和医疗消费习惯，从而推动了互联网医疗企业的发展。互联网医疗行业正处于高速发展阶段，但是很多企业营业收入虽出现增长，但利润却处于亏损的阶段。因此，要想实现健康发展，关键就是要探索出适合互联网医疗企业发展的盈利模式。本文选取行业内具有代表性的京东健康作为研究对象，通过对其盈利模式进行研究，为其他互联网医疗企业找到适合自己的盈利模式提供借鉴。

  首先，本文先对互联网医疗行业的现状和京东健康的基本情况进行了介绍。其次，在阅读文献和结合该行业实际情况的基础上，将京东健康盈利模式构成要素划分为利润点、利润源、利润杠杆和利润屏障这四要素进行具体分析。再次，通过分析盈利模式构成要素对财务数据的影响路径，归集出收入、成本、营运效率以及利润这四部分进行财务分析。从财务分析角度发现，京东健康除了收入结构不合理之外，其余的财务表现良好，具有未来发展潜力。从盈利模式构成要素分析中可以发现，京东健康盈利模式存在以下问题：利润点过于依赖医药电商业务、利润源黏性低、利润屏障较为薄弱等。最后为京东健康盈利模式的优化提供一些建议。首先，京东健康要强化传统业务的同时，完善和拓展新业务，摆脱对医药电商业务的过度依赖；其次，通过优化产品质量与服务，增加客户黏性；再次要继续优化利润杠杆作用；最后提高核心竞争力，强化利润屏障。

    With the improvement of people's material living standards and the widespread application of Internet technology, Internet medical care emerged in 2013. The emergence of Internet based medicine can alleviate the pressure on medical resources and improve the imbalance of medical resources to a certain extent. By 2020, the emergence of the epidemic has aroused people's attention to health. Compared to the past, people have paid more attention to the prevention of diseases, and various health awareness has become stronger. This has also changed people's lives and medical consumption habits to some extent, thus promoting the development of Internet medical enterprises. The internet medical industry is in a rapid development stage, but many enterprises have experienced growth in operating revenue, but their profits are at a loss stage. Therefore, in order to achieve healthy development, the key is to explore a profit model suitable for the development of Internet medical enterprises and improve their profitability. This article selects JD Health, a representative company in the industry, as the research object, and analyzes its profit model to provide reference for other Internet medical companies to find their own profit model.

    Firstly, this article introduces the current situation of the internet medical industry and the basic situation of JD Health. Secondly, based on reading the literature and combining the actual situation of the industry, the components of JD Health's profit model are divided into four elements: profit point, profit source, profit leverage, and profit barrier for specific analysis. Thirdly, through analyzing the impact path of the components of the profit model on financial data, identify the four parts of revenue, cost, operational efficiency, and profit for financial analysis. After analyzing the profit model and financial data of JD Health, it is found from the perspective of financial analysis that JD Health has good financial performance and potential for future development, except for its unreasonable income structure. From the analysis of the components of the profit model, it can be found that JD Health profit model has the following problems: the profit point is too dependent on the medical e-commerce business, the profit source is low viscosity, and the profit barrier is weak.. Finally, some suggestions are provided for the optimization of JD Health's profit model. Firstly, JD Health should gradually enrich its profit points, improve and expand new businesses, and get rid of excessive dependence on pharmaceutical e-commerce business; Secondly, increase customer loyalty by optimizing product quality and service; Thirdly, optimize the profit leverage; Finally, improve core competitiveness and strengthen profit barriers.