随着互联网的迅猛发展，教育领域也跟随进入2.0新时代，其中，在线教育尤为突出，引起了广泛的重视。“双减”的出台，使得所有的学习者都能够获得更好的服务，从而更好地满足家长对教育服务的需求，有效缓解全国各地家长们对“中小学生负担过重”、“小升初及中考升学焦虑”的紧张情绪和经济负担，从而更好地促进国家的经济建设，推动国家的可持续发展。通过采取更加严格的监管措施，可以大大抑制网络教育的追求短期收入的倾向，并且让它重新走向社会责任的方向，从而推动我国的素养教育、职业培训以及其他非传统的教育模式的发展，从而实现更加优秀的教育体系。

2015年3月30日，高途在线教育公司登陆美国纳斯达克，并以 2020 年 90%的营收位居“互联网+教育”行业第二，成为了在线教育领域的重要参与者。“双减”的出台极大地影响了在校教育公司的商业活动，从而彻底颠覆了在线教育公司的传统经营模式，而高途公司则是其改革中的典范。在这篇论文中，作者将以高途公司的实际情况为基础，运用综合的文献分析与实证调查，深入探讨“互联网+教育”的商业模式及其影响。“双减”后，高途公司的经济情况收到影响颇大，作者将综述它的目前的经济模式，包括公司的业务流程、客户群、经营团队的组成。作者还将深入探讨公司的变革背景，并从宏观角度出发，探讨公司的转型战略。“双减”的出台给教育培训行业带来了巨大的变革，特别是针对高途公司，它面临着前所未有的挑战，因此，作者需要深入研究，以期找到一条适合所有在线教育公司的有效战略转变之道。

“双减”政策旨在推动学术性培训机构有效助力学生学习，同时也加强了对校外培训机构的监督，以防止其滥竽充数，通过实施预收费风险管理措施以及加强贷款审核，有效地减少了财务上的不确定性。“双减”的实施凸显出高途战略模式的缺陷，其中最突出的是：产品结构的不当、人工成本的超标、对市场变动的反应迟缓。因此，为了改善这一状况，高途必须进行战略性的变革，具体来说，应该采取四项措施：第一，重点改善产品结构，实现多样性；第二，大幅度提升技术水平，优化劳动生产率；第三，积极探索创新模式，开拓更有效的收益来源。期待“双减”和“互联网+教育”的改革措施能够有效地推动“互联网+教育”行业的持续稳定增长，并且能够给予更多的指导和借鉴，从而帮助高途更好地实现三个方面的转型，从而实现更加全面、更加有效的经济效益。

The Internet's growth has spurred the education industry to hasten its growth, and the Internet has drawn in a growing number of people. This has caused the competition in the industry to become increasingly intense, leading companies are embroiled in marketing battles, and occasionally, educational institutions experience a "burst" of activity.The widespread worry of society over the implementation of off-campus training, due to the increased workload of primary and secondary school students and the potential for college admission anxiety, has been addressed by the need to standardize off-campus training in order to enhance the educational level of schools.The CPC Central Committee's General Office and the State Council's General Office issued their "double reduction" policy on July 24, 2021, which sought to reduce the homework and training load on students in compulsory education stages, as well as the off-campus training burden..Registration of academic educational institutions as non-profit entities is mandated by the policy, thus curtailing the profiteering tendencies of the online education industry and returning education to the public good. This will also encourage the growth of non-disciplinary areas such as quality and vocational education, thus aiding in the formation of a superior educational system.

On March 30, 2015, Gaotu Company was listed on the US stock market, and by 2020, its subject business had grown to nearly 90%, placing it second in the market value of the "Internet + education" sector. Representing the subject training industry, the company has no other option but to pursue a "double reduction" policy in order to effect a business transformation and alter its original development mode.This paper selects Gaotu Company as a case study to investigate the issue of strategic transformation. Through a combination of literature and case analysis, the profit model and the profit model of "Internet + education" are sorted out. To begin, the present financial state of Gaotu Company is outlined, and the current business system, income source, operation management capability and financial capacity of Gaotu Company are summarized.The author delves into the development status and primary activities of Gaotu Company, analyzing the reasons for its transformation, macro-environmental and internal factors. Additionally, they analyze the repercussions of "double reduction" policy on the education and training sector, particularly Gaotu Company, identify the company's current issues, and investigate the course of Gaotu's strategic transformation.

The "double reduction" policy encourages a thorough alteration of disciplinary training establishments into non-disciplinary ones, restricts the training period of disciplinary paying participants, regulates the over-promotion and advertising of off-campus training institutions, and lessens capital risks by means of the pre-charge risk control system and the stringent loan authorization policy.The implementation of the "double reduction" policy unveiled the issues in the high-way strategy model, including an excessive product design, exorbitant labor costs, sluggish market responsiveness, and other issues. In this context, Gaotu's strategic model is in urgent need of transformation, which can be carried out from the following four aspects: first, adjust the product structure to diversify development; Second, increase technological input and improve human capacity; Third, encourage innovation and development to find new profit models.It is hoped that Gaotu can use the transformation suggestions in these three directions to enhance their business model, thereby fostering the company's long-term growth. Additionally, this can be used to guide the transformation of education enterprises in other fields, in line with the "double reduction" policy, to ensure the prosperity of our "Internet + education" industry.