会计学院知识库

2023年政府工作报告提出要“深入推进全民阅读”，“全民阅读”距今已连续第十次被写入政府工作报告。“全民阅读”的提出正是基于物质生活水平的提高，人们的文化素质相应提升，开始对精神文化产品及服务有了新的需求。在这种背景下，以阅读为主要形式的精神文化类消费开始上升，数字阅读行业就此迎来了新的发展机遇。一方面，数字阅读相比于纸质阅读具有携带方便、成本低、个性化且不受时间与空间限制等特点，深受广大用户的青睐。另一方面，近些年来移动数字设备的快速发展与普及以及数字技术所展现出来的强大动力，更加凸显出数字阅读行业在未来市场潜力。鉴于此，各数字阅读企业积极布局，通过探索适应本行业发展的商业模式以求在未来的市场竞争中获得有利地位。因此，研究数字阅读企业的商业模式以及其商业模式创新对企业经营所产生的效果能为数字阅读企业的发展提供一定的参考价值与借鉴意义。

本文采用案例分析法和对比分析法，以数字阅读行业的领先企业掌阅科技为研究对象并将同行业巨头阅文集团和中文在线作为对比对象。首先通过资源编排理论从资源的角度解构掌阅科技商业模式的创新并进一步明晰其商业模式对绩效的影响路径。然后在财务维度将掌阅科技2015—2022年的财务指标从盈利能力、偿债能力、营运能力、发展能力四个方面进行纵向与横向的分析；在非财务维度从客户、内部流程以及学习与成长三个方面进行分析，进而判断掌阅科技商业模式创新对企业绩效所产生的影响。最后，根据所研究的结论提出商业模式优化的建议。

通过分析可以得出以下结论：掌阅科技的商业模式创新对企业绩效有着正向的作用，但仍然存在一些问题影响商业模式的实施效果：比如商业模式的内容圈层乏力，硬件产品经营不佳以及商业模式的优势未充分发挥。所以建议掌阅科技在今后首先要加强优质内容生产，做好版权保护；其次要优化经营模式，做好硬件业务；最后掌阅科技应充分挖掘其商业模式的竞争优势，促进企业发展。

The 2023 government work report proposes to "further promote national reading", and "national reading" has been written into the government work report for the tenth consecutive time. The proposal of "reading for all" is based on the improvement of material living standards, people's cultural quality has been correspondingly improved, and new demand for spiritual and cultural products and services has begun. In this context, the consumption of spiritual culture with reading as the main form has begun to rise, and the digital reading industry has ushered in new development opportunities. On the one hand, compared with paper reading, digital reading has the characteristics of easy portability, low cost, personalization and is not limited by time and space, which is favored by the majority of users. On the other hand, the rapid development and popularization of mobile digital devices in recent years and the strong momentum of digital technology have highlighted the potential of the digital reading industry in the future market. In view of this, various digital reading companies are actively deploying and seeking to gain a favorable position in the future market competition by exploring business models that adapt to the development of their own industries. Therefore, the study of the business model of digital reading enterprises and the effect of their business model innovation on business operation can provide certain reference value and reference significance for the development of digital reading enterprises.

This paper adopts the case analysis method and comparative analysis method, takes the leading enterprise in the digital reading industry, Palm Reading Technology, as the research object, and compares the same industry giants Reading Group and Chinese Online. Firstly, through the resource allocation theory, the innovation of the business model of Zhangyue Technology is deconstructed from the perspective of resources, and the impact path of its business model on performance is further clarified. Then, from the financial dimension, the financial indicators of Zhangyue Technology from 2015 to 2022 are analyzed vertically and horizontally from four aspects: profitability, solvency, operation ability, and development ability; In the non-financial dimension, it analyzes the three aspects of customers, internal processes, and learning and growth, and then judges the impact of business model innovation on enterprise performance. Finally, according to the conclusions of the research, suggestions for business model optimization are proposed.

Through the analysis, the following conclusions can be drawn: the business model innovation of Palmyue Technology has a positive effect on enterprise performance, but there are still some problems that affect the implementation effect of the business model: for example, the content circle of the business model is weak, the hardware product operation is not good, and the advantages of the business model are not fully utilized. Therefore, it is suggested that Palmyue Technology should first strengthen the construction of high-quality content and do a good job in copyright protection in the future; secondly, we must optimize the business model and do a good job in the hardware business; Finally, Palmread Technology should fully tap the competitive advantages of its business model and promote the development of enterprises.