|
|
Modern Management 2023
制造业企业数字化转型对财务绩效的影响研究综述
|
Abstract:
制造业是国民经济的支柱产业和经济增长的发动机。数字化转型已经成为制造企业实现新旧动能转换的重要路径，厘清数字化转型对企业财务绩效的影响机理对于有效推进企业数字化转型具有重要的意义。本文通过文献研究法，收集关于数字化转型的相关案例，对制造业企业数字化转型对财务绩效的影响进行分析探讨，对前人所做的研究以及现阶段有关学者的主要观点进行综述，希望能够为国内相关领域的研究思路提供参考。
The manufacturing industry is the pillar industry of the national economy and the engine of economic growth. Digital transformation has become an important path for manufacturing enterprises to realize the transformation of old and new dynamics. Clarifying the mechanism of the impact of digital transformation on the financial performance of enterprises is of great significance to effectively promote the digital transformation of enterprises. This paper analyzes and discusses the impact of digital transformation on the financial performance of manufacturing enterprises by collecting relevant cases about digital transformation through literature research method, and reviews the research done by previous authors as well as the main views of relevant scholars at this stage, hoping to provide reference for the research ideas in related fields in China.
| [1] | Gimpel, H., Rau, D. and Roglinger, M. (2017) Understanding FinTech Start-Ups—A Taxonomy of Consumer-Oriented Service Offerings. Electronic Markets, 28, 245-264. |
| [2] | Berman, S.J. (2012) Digital Transformation: Opportunities to Create New Business Models. Strategy & Leadership, 40, 16-24. https://doi.org/10.1108/10878571211209314 |
| [3] | 王华. 油气企业数字化转型需求与实践[J]. 计算机与应用化学2018, 35(1): 80-86. |
| [4] | Tapscott, D. (1995) The Digital Economy: Promise and Peril in the Age of Networked Intelligence. McGraw-Hill, New York. |
| [5] | 于丽美. “互联网+”下传统企业数字化转型之思考[J]. 商, 2016(13): 198. |
| [6] | 安筱鹏. 安筱鹏: 解构与重组, 迈向数字化转型2.0 (下) [J]. 今日制造与升级, 2019(10): 22-23. |
| [7] | 荆浩, 刘垭, 徐娴英. 数字化使能的商业模式转型: 一个制造企业的案例研究[J]. 科技进步与对策, 2017, 34(3): 93-97. |
| [8] | 聂高辉, 邱洋冬. 非正规金融、产业结构升级与中国经济增长[J]. 经济体制改革, 2018(3): 125-131. |
| [9] | Bratianu, C. (2018) The Crazy New World of the Sharing Economy. In: V？t？m？nescu, E.-M. and P？nzaru, F.M., Eds., Knowledge Management in the Sharing Economy, Springer, Cham, 3-18. https://doi.org/10.1007/978-3-319-66890-1_1 |
| [10] | 李嵩. 加快数字化转型步伐促进企业管理提升[J]. 国际工程与劳务, 2020(7): 36-40. |
| [11] | 马化腾, 孟昭莉, 闫德利, 王花蕾. 企业如何进行数字化转型[J]. 科技中国, 2017(7): 39-44. |
| [12] | Verhoef, P.C., Broekhuizen, T., Bart, Y., et al. (2019) Digital Transformation: A Multi-disciplinary Reflection and Research Agenda. Journal of Business Research, 122, 889-901. |
| [13] | 吕铁. 传统产业数字化转型的趋向与路径[J]. 人民论坛？学术前沿, 2019(18): 13-19. |
| [14] | 夏清华, 方琪. 制造业转型与商业模式创新的路径研究——基于格力和美的的双案例分析[J]. 学习与实践, 2017(4): 31-41. |
| [15] | 尤尔根？梅菲特. 从1到N, 企业的数字化[M]. 上海: 上海交通大学出版社, 2018. |
| [16] | 仉瑞, 徐婉渔. 人力资源数字化转型的破局之道[J]. 人民论坛, 2019(22): 116-117. |
| [17] | 田笑丰, 郭婷. 湖北省制造业上市公司财务绩效评价[J]. 会计之友, 2012(20): 102-105. |
| [18] | 王万军. 基于多层次多目标的上市公司财务绩效综合评价[J]. 财会通讯, 2013(14): 30-32. |
| [19] | 杨敏. 商贸流通类企业财务绩效综合评价分析架构设计[J]. 商业经济研究, 2017(9): 117-118. |
| [20] | 鲍毅莺. 贷款基础利率LPR改革对商业银行经营成本的影响分析[J]. 时代金融, 2020(13): 84-85. |
| [21] | Tapscott, D. (2015) The Digital Economy. Rethinking Promise and Peril in the Age of Networked Intelligence (20th Anniversary Edition ed.). McGraw-Hill Education, New York. |
| [22] | 胡青. 企业数字化转型的机制与绩效[J]. 浙江学刊, 2020(2): 146-154. |
| [23] | Serban, R.-A. (2017) The Impact of Big Data, Sustainability, and Digitalization on Company Perfor-mance. Studies in Business and Economics, 12, 181-189. https://doi.org/10.1515/sbe-2017-0045 |
| [24] | 吴溪, 朱梅, 陈斌开. “互联网+”的企业战略选择与转型业绩——基于交易成本的视角[J]. 中国会计评论, 2017, 15(2): 133-154. |
