数字化转型对于财务绩效的影响研究——以格力电器为例
Research on the Impact of Digital Transformation on Financial Performance—A Case Study of Gree Electric Appliances

由于政策的推动，各个企业已经开始实施数字化转型，本文将以格力电器作为案例企业，探究数字化转型前后对于财务绩效的影响，选取2018~2023年财务数据，基于熵值法从偿债能力、营运能力、盈利能力、发展能力4个维度来综合分析财务绩效，研究发现，格力电器数字化转型之前的财务状况不是很理想，转型后前两年没有明显的增长趋势，第三年开始逐渐上升，数字化转型初显型。
Due to the promotion of policies, various enterprises have begun to implement digital transformation, this paper will take Gree Electric as a case enterprise to explore the impact of digital transformation on financial performance before and after, select the financial data from 2018 to 2023, and comprehensively analyze the financial performance from the four dimensions of solvency, operating ability, profitability and development ability based on the entropy method. Research has found that Gree Electric’s financial situation before its digital transformation was not very reasonable. After the transformation, there was no obvious growth trend in the first two years, but gradually increased in the third year, digital transformation is beginning to take shape.