%0 Journal Article %T 数字化转型、新质生产力与企业财务绩效
Digital Transformation, New Quality Productivity and Corporate Financial Performance %A 汪惠禹 %J Frontiers of International Accounting %P 1010-1022 %@ 2169-2580 %D 2024 %I Hans Publishing %R 10.12677/fia.2024.136129 %X 随着数字化时代的迅猛发展，企业正面临着前所未有的机遇与挑战。在这一背景下，数字化转型已逐渐成为企业提升竞争力和绩效的重要战略手段。本文结合新质生产力理论，深入探讨了数字化转型如何通过提升新质生产力，从而对企业的财务绩效产生积极影响。首先，研究指出，数字化转型能够显著优化企业的资源配置。借助于先进的信息技术，企业能够实现对各类资源的高效整合与管理。这种资源的优化配置，不仅降低了运营成本，还提高了资源利用率，为企业在市场竞争中赢得了更多的优势。同时，数字化转型提升了企业的生产效率，通过自动化和智能化的生产流程，企业能够快速响应市场需求，缩短产品交付周期，从而提升客户满意度和市场竞争力。其次，数字化转型在推动企业创新能力提升方面也发挥了关键作用。通过建立数字化平台，企业能够加速产品研发和市场验证的过程，促进技术创新和商业模式的革新。这种创新不仅为企业带来了新的增长机会，还能够提高其在行业中的竞争地位。研究发现，创新能力的提升对企业财务绩效的改善具有显著的正向影响，尤其是在快速变化的市场环境中，具备强大创新能力的企业能够更好地适应市场变化，获取更高的利润。
With the rapid development of the digital era, enterprises are facing unprecedented opportunities and challenges. In this context, digital transformation has gradually become an important strategic means for enterprises to enhance their competitiveness and performance. Combined with the theory of new quality productivity, this paper discusses in depth how digital transformation can have a positive impact on the financial performance of enterprises by enhancing new quality productivity. First of all, the study points out that digital transformation can significantly optimize the resource allocation of enterprises. With the help of advanced information technology, enterprises can realize the efficient integration and management of various resources. This optimal allocation of resources not only reduces operating costs, but also improves resource utilization, winning more advantages for enterprises in market competition. At the same time, digital transformation improves the production efficiency of enterprises. Through automation and intelligent production processes, enterprises can quickly respond to market demand, and shorten the product delivery cycle, thereby enhancing customer satisfaction and market competitiveness. Secondly, digital transformation also plays a key role in promoting enterprise innovation capability. By establishing digital platforms, enterprises can accelerate the process of product development and market validation, and promote technological innovation and business model innovation. Such innovation not only brings new growth opportunities for enterprises, but also improves their competitive position in the industry. It is found that the enhancement of innovation capability has a significant positive impact on the improvement of firms’ financial performance, especially in the fast-changing market environment, where firms with strong innovation capability can better adapt to market changes and %K 数字化转型， %K 新质生产力， %K 企业财务绩效， %K 资源配置
Digital Transformation %K New Quality Productivity %K Corporate Financial Performance %K Resource Allocation %U http://www.hanspub.org/journal/PaperInformation.aspx?PaperID=102425