未来商业模式：创造价值方兴未艾

从技术发展到人口变迁，全球经济正在进入一个新的时代。企业可通过重新评估其价值主张、价值创造和价值捕获这三个方面来评估自身的商业模式，从而创造出新的机会。在新常态下，采用新的商业模式可以为企业提供更好的蓝图，从容应对面临的商业挑战，蓬勃发展。

本报告聚焦于两个方面：一方面报告审查了六种新兴的商业模式，评估了它们的特点及其运作的方式。这些商业模式包括平台业务、大量客制化、 节约型创新、现代易货、“随你付”价格自定模式、超本地市场。每个模型都通过“Full Stack框架"进行评估，以判断这种未来商业模式的价值创造潜力。另一方面，报告探讨了专业会计师在初创企业和正在摸索新的商业模式的企业中所扮演的角色和发挥的作用。

From technology to demography, the global economy is entering a new era. Reappraisal of value proposition, value creation and value capture that make up the essence of business models can open up new opportunities for business to thrive.New business models can provide better blueprints for creating value, which economies and societies can use to tackle the challenges they face and allow them to flourish.

This report examines six business models and assesses their characteristics and the world in which they operate:platform-based；mass customisation 2.0；frugal；modern barter；'pay what you want'；mega-hyperlocal.Each model is examined through the 'Full Stack' - an end-to-end framework to support the understanding and assessment of the value creation potential of business models of the future. Finally the report examines the role professional accountants play in start-ups and larger organisations seeking to learn from new business models.

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