| Under the continuous development of the Internet economy,the share and importance of soft assets of enterprises have increased significantly,and the balance sheet,income statement and cash flow statement,which are the main carriers of enterprise value information in the traditional economic environment,are mostly reflected by traditional physical assets,and it is difficult to measure the value of enterprises in the new economic environment.As a new type of management accounting tool,win-win value-added table takes user value as the core,accounts for and displays important off-balance sheet key indicators such as the number of stakeholders,value creation and sharing,which can timely and scientifically reflect the real state of the enterprise,effectively make up for the shortcomings of the traditional three major reports,help corporate strategic planning,promote enterprise growth,and is called the fourth report of the enterprise by the American Institute of Management Accountants.This thesis adopts the literature research method and case analysis method,and selects Haier Biotechnology,a subsidiary of Haier Group,as a win-win value-added table case study for research.Firstly,the changes in business model and management mode under the influence of the new generation of information technology are summarized through literature research method,and the significant progress made in the research on the fourth report is summarized,which proves that Haier’s win-win value-added table meets the requirements of the times and has solid theoretical support.Secondly,the generation process of Haier’s win-win value-added table is clarified,and the six elements and construction ideas of the win-win value-added table: users,resource side,total value of the ecological platform,revenue,cost and marginal return are systematically introduced,and the four innovative advantages of the win-win value-added table are analyzed with user assets as the core,the ecological platform as the main body,the value center as the basis,and the self-driving mechanism as the mechanism.Thirdly,through the value creation of the win-win value-added table in the practice process,and evaluate the application results from the aspects of corporate strategy and corporate finance;At the same time,according to the existing literature,it is pointed out that the win-win value-added table still has the problems of report elements to be improved,the granularity of core indicators is coarse,the lack of professional analysis opinions and the report content is not universal,and four optimization measures are proposed to improve the report elements,deeply optimize the core indicators,upgrade the win-win value-added table to a win-win value-added report,and popularize and train the professional knowledge of the report.Finally,how to promote and apply the win-win value-added table is analyzed,and an ideal report model is tried to be constructed,in order to provide reference for other enterprises to design the fourth report in line with themselves.This research is helpful to promote Haier win-win value-added table,enrich relevant literature,and provide useful reference for other enterprises to design and use the fourth report according to the actual situation. |
