新冠疫情下电商企业盈利能力探讨——以京东为例.docxVIP

摘要

近年来，随着经济的发展电子商务不断影响人们的生活，已成为世界经济不可缺少的一部分。而2020年初突如其来的新冠肺炎疫情，对中国经济造成重大冲击，其许多企业都受到一定程度的重创。而电商企业作为新兴行业在这种背景下的盈利能力如何，值得探讨和深入挖掘其潜在的价值。此次论文通过横向对比分析三大电商（阿里巴巴、苏宁、京东）企业盈利能力，纵向对比分析京东在疫情前后的盈利能力，来探讨电商企业在新冠疫情下如何提高盈利能力及更好地发展。本文得出近年来京东净盈利同比销售收入增加，企业通过销售产品获得盈利的能力增强，京东的权益乘数、总资产周转率远高于其他两大企业，表明京东自身的资金使用效率及流动性优于对手，财务杠杆大于其他两个企业。但京东的净资产收益率变动较大，不如阿里巴巴稳定。因此，本文建议京东改进经营管理、改善销售、精准进行市场定位，采取负债经营的策略，有利于在激烈的产品竞争中取得盈利优势。

关键词：盈利能力新冠肺炎疫情电商企业京东

Abstract

Inrecentyears,withthedevelopmentofeconomy,e-commercecontinuestoaffectpeopleslifeandhasbecomeanindispensablepartoftheworldeconomy.Chinascovid-19outbreakofpneumoniainearly2020hascausedamajorimpactontheChineseeconomy,andmanyofitsbusinesseshavebeenhithardtoacertainextent.Asanemergingindustry,theprofitabilityofe-commerceenterprisesunderthisbackgroundisworthyofdiscussionandin-depthexplorationofitspotentialvalue.Thispaperanalyzestheprofitabilityofthethreemajorelectricityproviders(Tmall,Suning,Jingdong)throughahorizontalcomparison,andmakesalongitudinalcomparativeanalysisofJingdongsprofitabilitybeforeandaftertheepidemic,soastoexplorehowtoimproveprofitabilityandbetterdevelopmentundertheCOVID-19environment.Thispaperconcludesthatinrecentyears,Jingdongsnetprofithasincreasedyear-on-yearsalesrevenue,theabilityofenterprisestomakeprofitsthroughsellingproductshasbeenenhanced,andJingdongsequitymultiplierandtotalassetturnoverratearemuchhigherthantheothertwoenterprises,indicatingthatJingdongsowncapitaluseefficiencyandliquidityarebetterthanitscompetitors,anditsfinancialleverageisgreaterthantheothertwoenterprises.However,JDsreturnonnetassetschangesgreatly,whichisnotasstableastmall.Therefore,thispapersuggeststhatJDimproveitsoperationandmanagement,improvesales,accuratelypositionthemarket,andadoptthedebtmanagementstrategy,whichiscondu