由于商业模式研究视角多样，致使商业模式创新的评价思路有较大差异。采用财务视角能有效整合价值观、盈利观和交易观的商业模式思路，从而科学的构建评价指标体系。根据JF企业2007～2018年数据，采用熵权-突变级数法评价其商业模式创新的变化情况。结果发现，评价结果与已有研究结论高度匹配，验证了该评价思路的科学性和可行性；通过对评价结果的分析，可以将目标企业商业模式创新分为3个发展阶段与2个战略转型期，其中各个阶段又有其独特的商业模式；该公司商业模式创新呈现出“总体平稳、阶段波动、创新导向”的特点，同时也反映出商业模式各要素波动的不稳定性。

Due to the diversity of business model research perspectives, the evaluation ideas of business model innovation are quite different. Using the financial perspective can effectively integrate the business model ideas of values, profits and transactions, so as to build evaluation index system. According to the data of JF enterprise from 2007 to 2018, entropy weight catastrophe progression method is used to evaluate the change of its business model innovation. The results show that the evaluation results are highly matched with the existing research conclusions, which verifies the scientificity and feasibility of the evaluation idea. Through the analysis of the evaluation results, the business model innovation of the target enterprise can be divided into three development stages and two strategic transformation stages, each of which has its own unique business model. ; The development of business model has the characteristics of "overall stability, stage fluctuation and innovation orientation", it also reflects the instability of business model elements.

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教育部人文社会科学重点研究基地重大招标项目“少数民族地区经济发展与‘丝绸之路经济带’建设研究”(17JJD850002)；新疆高校科研计划项目“新疆绿色低碳循环发展创新团队”(XJEDU2019SI002)