Research on the Nature and Management of Deposit in Sharing Economy Enterprises

The sharing economy has witnessed explosive growth, and it has penetrated into many fields such as transportation, housing rental and knowledge resources, etc. The capital scale deposited on the sharing platform by such users represented by deposit has been continuously expanded, providing new ideas and methods for fund management. In accounting, the deposit is recorded as "payable accounts", which is one of the important sources of working capital. From amazon and JD to the real estate sector, payable accounts have generated positive value in working capital management. Ofo, on the other hand, is a negative example of capital management. It ignores the sustainability and turnover efficiency of working capital, and trades capital inflow for crazy expansion, which leads to the rupture of capital chain. It can be found that in sharing economy enterprises, it is significant important to appreciate the value of deposit, a huge capital pool, and fully recognize the role of deposit in working capital management, which can provide effective guarantee for the good operation of enterprises.