知识技术性资源是企业核心竞争力源泉之一，知识学习和创新应用能力关系到企业 和从业者的成败关键，知识大消费时代已经来临。人们借助知识付费平台方式获取知识 的内在需求也悄然发生了变化，综合知识付费平台很难针对特定的细分社群提供精细 化、系统化、和实用化知识内容。 随着国际“四大”会计事务所智能会计机器人的面世和行业信息化、数据化的迫切 发展需求，很多标准化、重复性的基础财务管理工作将逐步被智能机器系统取代，大量 的财务管理从业者不得不通过学习提高自身的财务管理和复合应用解决实际问题的能 力水平，为财务管理专业性知识付费平台的发展提供了强劲动力。基于财务管理社群专 业化知识付费平台的应用将会迎来一个新的市场发展契机。 本文旨在通过对QX公司传统型财务服务发展业态所面临问题的分析和当前如火如 荼发展态势的知识付费平台模式的研究，借助文献研究法、抽样调查访谈法、模型研究 法等研究方法，探索一种破立并举，优势互补的垂直细分领域财务管理知识付费平台新 模式下的市场应用解决之道；通过对财务管理行业和知识付费平台的现状和趋势的研 究，结合传统型财务发展资源的优势和劣势，提出了财务管理专业化、社群化与知识付 费模式运营有机整合发展的可行性；通过构建财务管理课程直播培训、咨询顾问和代理 外包等线上线下平台化、数据化、协同化服务内容，论证了财务管理知识付费平台化运 营的市场价值和发展趋势，为实施具体的商业计划做好铺垫和提供理论依据，得出了财 务知识付费平台模式将是引领传统财务服务公司转型升级、连接财务行业线上线下资 源，实现组织重构、业务重构、价值重构的重要突破口的结论。 综上所述，如何把握好知识付费行业发展的风口，借助国家建设知识型社会的强劲 东风和出台的一系列政策红利，成就财务管理领域在知识付费模式下的一席之地？从而 顺势而为，实现各方商业利益和价值。 关键词：财务管理；知识付费；商业计划书 II Abstract Knowledge and technology resources are one of the sources of the core competitiveness of enterprises. Knowledge learning and innovative application ability are related to the success or failure of enterprises and practitioners. The era of great knowledge consumption has come. People's inner demand for acquiring knowledge by means of knowledge payment platform has also changed quietly. It is difficult for comprehensive knowledge payment platform to provide refined, systematic and practical knowledge content for specific subdivided communities. As the international "big four" accounting firm intelligent accounting robot appeared and industry development of informationization, the digital pressing needs, many financial management work will be the basis of standardization, repeatability gradually human liberation, a lot of financial management practitioners have to through learning to improve their financial management and composite application solution actual problem ability, pay for the financial management professional knowledge platform provided strong momentum of development. The application of professional knowledge payment platform based on financial management community will usher in a new market development opportunity. Service development, this paper aims to QX traditional financial business problems faced by the analysis and current development situation of the study on the model of knowledge payment platform, by means of literature research, sampling investigation and interview method, model method, such as research methods, to explore a broken state simultaneously, the complementary advantages of vertical niche to pay financial management knowledge platform under the new mode of market application solution; By studying the current situation and trend of financial management industry and knowledge payment platform and combining the advantages and disadvantages of traditional financial development resources, this paper puts forward the feasibility of the integrated development of professional financial management, social financial management and knowledge payment mode operation. Through the construction of online and offline platform-based, data-based and collaborative services such as live training of financial management courses, consulting and agency outsourcing, the market value and development trend of the paid-platform operation of financial management knowledge are demonstrated to pave the way and provide theoretical basis for the implementation of specific business plans. To sum up, how to grasp the wind of the development of the knowledge payment industry, with the help of the strong wind of building a knowledge-based society and a series III of policy dividends, the vertical field of financial management industry in the knowledge payment mode place. It will set up important new ideas and models that will lead the transformation and upgrading of the traditional financial management industry and seek development to realize the commercial interests and values of all parties. Keywords：The financial management；Knowledge of pay；Business plan IV 目 录 摘要 ............... I Abstract ......... II 第一章 绪论 .. 1 1.1 研究背景及意义 ................ 1 1.1.1 研究背景 ...................... 1 1.1.2 项目研究意义和目的 .. 2 1.2 知识付费行业文献研究现状 ........................... 3 1.3 研究目标和研究内容 ........ 4 1.3.1 研究目标 ...................... 4 1.3.2 研究内容 ...................... 5 1.4 研究方法与技术路线 ........ 5 1.4.1 研究方法 ...................... 5 1.4.2 技术路线 ...................... 6 第二章 项目基本情况分析 ......... 8 2.1 公司基本情况介绍 ............ 8 2.2 公司对新模式下的核心资源 ........................... 8 2.3 项目介绍概况 .................... 9 2.3.1 财务管理知识付费平台主要架构 ............. 9 2.3.2 项目平台特征 ............ 11 2.4 项目平台的盈利模式 ...... 12 2.5 本章小结 .......................... 13 第三章 竞争环境分析 ............... 14 3.1 市场需求分析 .................. 14 3.2 宏观环境分析 .................. 15 3.2.1 政策环境 .................... 15 3.2.2 经济环境 .................... 16 3.2.3 社会环境 .................... 16 3.2.4 技术环境 .................... 17 V 3.3 项目行业竞争力分析 ...... 17 3.3.1 行业发展概况 ............ 17 3.3.2 行业竞争态势分析 .... 18 3.4 项目SWOT分析 ............. 19 3.4.1 优势 ............................ 19 3.4.2 劣势 ............................ 20 3.4.3 机会 ............................ 20 3.4.4 威胁 ............................ 20 3.4.5 SWOT组合分析 ......... 21 3.5 本章小结 .......................... 22 第四章 市场营销计划 ............... 23 4.1 STP营销分析 ................... 23 4.1.1 市场细分 .................... 23 4.1.2 目标市场选择 ............ 26 4.1.3 市场定位 .................... 27 4.2 市场策略 .......................... 27 4.2.1 产品策略 .................... 27 4.2.2 分销策略 .................... 28 4.2.3 价格策略 .................... 29 4.2.4 促销策略 .................... 29 4.2.5 人员策略 .................... 30 4.2.6 有形展示策略 ............ 31 4.2.7 过程管理策略 ............ 31 4.3 本章小结 .......................... 32 第五章 项目组织与运营规划 ... 33 5.1 组织机构和职能规划 ...... 33 5.2 项目运营发展规划 .......... 34 5.3 项目市场规划 .................. 35 5.4 项目产品服务规划 .......... 35 5.5 薪酬架构规划 .................. 36 VI 5.6 项目实施计划进度 .......... 37 5.7 本章小结 .......................... 38 第六章 财务测算、效益分析与风险控制 .............. 39 6.1 项目投资总额预算 .......... 39 6.2 投资融资计划与退出方式 ............................. 39 6.2.1 投资计划 .................... 39 6.2.2 融资计划 .................... 40 6.2.3 退出方式 .................... 40 6.3 经营预测 .......................... 41 6.3.1 收入预测 .................... 41 6.3.2 成本预测 .................... 42 6.3.3 费用预测 .................... 42 6.3.4 税金预测 .................... 43 6.3.5 损益预测 .................... 44 6.3.6 现金流预测 ................ 45 6.4 投资回报分析 .................. 46 6.4.1 投资回收期法 ............ 46 6.4.2 净现值法 .................... 46 6.4.3 内部回报率分析法（IRR） .................... 47 6.5 财务风险分析与对策 ...... 47 6.5.1 财务风险识别分析 .... 47 6.5.2 财务风险管控对策 .... 48 6.6 本章小结 .......................... 49 结 论 ............ 50