本案例由江南大学商学院的王丽娟教授团队撰写，江南大学商学院案例中心研究员刁维雪全文改编，江南大学商学院案例中心研究员李文涛为责任编辑，，作者拥有著作权中的署名权、修改权、改编权。

摘要：CK公司趁着国家“十三五”规划的东风，抢占先机，进入天然气行业。然而因企业定位问题，无法在短时间内产生效益。公司尝试以开拓天然气应用市场为立足根本，采取以加油站及水上加气站为辅的经营策略。但在实际执行过程中，经历了无法将加油站经营收入并入公司的难题。本案例从CK公司管理层的视角，描述了治理层和管理层为解决这一问题而实施的经营战略，以期能够总结经验给同类型公司以借鉴，并为企业后期发展提供全新思路。

关键词：经营管理权；委托经营；纳税筹划

CK Corporation:a small skill can be of great use

Abstract: CK took advantage of the national "13th Five-Year Plan" to seize the opportunity to enter the natural gas industry. However, due to the positioning of the company, it was unable to generate benefits in a short period of time. The company tried to develop the natural gas application market as its base, and adopted a business strategy supplemented by gas stations and water refueling stations. However, in the actual implementation process, it experienced the difficulty of not being able to integrate the income from gas station operations into the company. This case describes the management strategy implemented by governance and management to solve this problem from the perspective of CK's management, in order to draw lessons for similar companies and to provide new ideas for the later development of the company.

Keywords: Business management rights; Delegation of business; Tax planning