With the progress of science and technology and the trend of enterprises to pack light,the asset-light operation mode is gradually favored by enterprises.This paper aims to study the application of the asset-light operation mode in modern enterprises.And on the basis of the basic concept of the asset-light operation mode,it studies the application of the asset-light operation mode in financial reports,tax management,risk management and internal control.It also points out the risks and threats to the external and internal environment under the asset-light operation mode.This study provides useful implications for enterprise practice.In general,the asset-light operation mode provides a new operation and management strategy for modern enterprises,but it also brings a series of challenges that enterprises need to pay attention to and cope with.