智慧养老背景下S企业养老服务项目研究

Research on S Enterprises’ Elderly Service Programs in the Context of Smart Elderly Care

摘要: 随着我国人口老龄化程度逐步加快，“互联网+”智慧养老已经成为养老服务产业的重要发展路径。本文以创业期智慧养老企业为案例，自身搭建智慧平台，对企业进行财务状况分析、SWOT分析、现金流量预测等，将传统的分析项目可行性方法与实物期权法相结合，从理论和实践两个角度分析企业养老服务项目的财务可行性，为企业决策提供参考。研究结果发现其经济效益好，项目可行。但是两种方法都有其优势和局限性，因此应该结合使用并对这两种方法提出改进空间，考虑非财务因素和其他期权，从而使分析结果更加精准。

Abstract: With the gradual acceleration of the aging of China’s population, “Internet+” smart pension has become an important development path for the pension service industry. This paper takes the start-up period of the wisdom of the elderly enterprise as a case study, builds its own wisdom platform, analyzes the financial situation of the enterprise, SWOT analysis, cash flow prediction, etc., combines the traditional method of analyzing the feasibility of the project with the real options method, analyzes the financial feasibility of the enterprise’s senior care service project from the theoretical and practical perspectives, and provides references to the enterprise’s decision- making. Research has found that, its economic benefits are good and the project is feasible. However, both methods have their advantages and limitations, so they should be used in combination and suggest room for improvement of both methods, considering non-financial factors and other options, so as to make the analysis results more accurate.