基于平台生态圈的“抖音”短视频价值创造与会计机制设计浅析

A Brief Analysis of Value Creation and Accounting Mechanism Design for “TikTok” Short Video Based on Platform Ecosystem

摘要: 在数字经济蓬勃发展的背景下，平台型企业通过构建生态圈实现了商业模式的根本性变革。本文基于平台生态圈理论视角，融合会计学中价值计量与绩效评估的框架，综合运用案例分析与机制设计研究方法，从多边市场、网络效应、用户过滤机制、付费方与被补贴方、用户归属感、平台开放策略及盈利模式等核心要素出发，对“抖音”短视频平台的机制设计进行了系统性分析。研究表明，抖音凭借其持续优化的算法推荐系统与精密的运营机制，有效连接并激活了用户、内容创作者与商业伙伴等多边群体，成功构建了一个具有自我强化能力的良性循环生态系统。其战略定位已从早期的短视频社交平台，演进为深度融合直播电商与本地生活服务的“全域兴趣电商”，实现了流量的高效与多元化变现。基于此，本文进一步从会计治理与绩效管理的视角提出了构建原创内容保护体系、完善创作者激励机制、深化产业融合以延伸价值链，以及建立协同治理框架等发展建议，以持续提升“抖音”平台生态圈的财务可持续性与综合竞争力。

Abstract: Against the backdrop of the booming digital economy, platform-based enterprises have fundamentally transformed business models through ecosystem construction. From the theoretical perspective of the platform ecosystem, integrating the framework of value measurement and performance evaluation from accounting, and employing a combination of case study and mechanism design research methods, this paper systematically analyzes the mechanism design of the “TikTok” short video platform, focusing on core elements such as multi-sided markets, network effects, user filtering mechanisms, payers and subsidized parties, user sense of belonging, platform open strategies, and profit models. Research shows that TikTok, through its continuously optimized algorithm recommendation system and sophisticated operational mechanisms, has effectively connected and activated multiple sides including users, content creators, and business partners, successfully constructing a self-reinforcing virtuous cycle ecosystem. Its strategic positioning has evolved from an early short video social platform to an “omnibus interest e-commerce” platform deeply integrating live streaming e-commerce and local lifestyle services, achieving efficient and diversified traffic monetization. Based on this, the paper further proposes development suggestions—from the perspective of accounting governance and performance management—such as establishing an original content protection system, improving creator incentive mechanisms, deepening industrial integration to extend the value chain, and building a collaborative governance framework to continuously enhance the financial sustainability and comprehensive competitiveness of the TikTok platform ecosystem.