买断版权方式下云会计服务供应链的期权契约协调研究

利益协调是买断版权方式下云会计服务供应链双方能否合作成功的关键之所在。研究了由一个云会计产品提供商和n个云会计服务供应商所构成的两级供应链期权契约协调问题。以服务供应商的期初订购量和服务租金价格作为决策变量，建立了需求与服务租金价格具有相关性的期权契约模型。研究表明单纯的期权契约无法实现云会计服务供应链的协调，而在期权契约的基础上通过服务供应商将收益的一部分返还给产品提供商的联合期权能够使供应链得到协调。研究结果为买断版权方式下的供应链协调问题提供决策支撑。通过算例分析验证了模型的有效性和合理性。

Research on Option Contract of Cloud Accounting Service Supply Chain in the Context of Buying out Copyright

Interest coordination is the key to the successful cooperation of the two parties involved in the cloud accounting service supply chain in the context of buying out copyright. The research focus on the option contract coordination at the two levels of supply chains consisting of one cloud accounting product provider and one cloud accounting service supplier. In the research, by using initial ordered quantity and service rent price of the service supplier as the decision viable, an option contract model is built to show the correlation between demand and service rent price. The research shows that the option contract alone cannot realize the coordination of cloud accounting service supply chains, but on the basis of the option contract, the united option which allows the service supplier to return the earnings in part to the product provider helps better coordinate the supply chains. The research results can be used as the basis to make decisions on the coordination of supply chains in the context of buying out copyright. The effectiveness and rationality are verified by analyzing computation examples.