冰山理论视角下科技型中小企业轻资产运营能力评价研究

摘要

轻资产运营是近年来管理学界提出的一个新型的企业运营模式，而科技型中小企业在发展初期往往资金匮乏，因而轻资产运营是十分适合选择的盈利模式。在对该类企业盈利能力进行分析的基础上，运用冰山理论对管理制度、客户关系、人力资源、企业文化、决策层领导才能和研发创新能力等轻资产要素进行梳理与分析，构建了评价指标体系以寻求破解轻资产要素计量难题的方法，并选择常州市 A 科技有限公司数据进行实证分析。在理论与实证分析基础上，提出该类企业进行轻资产运营应具备的能力。%Asset-light strategy is a new enterprise operation model proposed in the area of management in recent years.As science and technology SME always lacks funds during its initial period,it is quite suitable to choose asset-light strategy for profits.Based on the analysis of the profitability of science and technology SME and asset-light elements such as management system, client relationship, human resource, enterprise culture,leadership and R&D ability in the iceberg theoretical approach,an evaluation system is designed to eliminate difficulties in measuring quotas and carries out an empirical research on A Technology Co.,Ltd.in Changzhou.According to theoretical and empirical analyses,it is suggested that this kind of enterprises should be equipped with some abilities for asset-light strategy.