价值链视角下企业数字化转型的财务绩效分析
Financial Performance Analysis of Enterprise Digital Transformation from the Perspective of Value Chain

基于当前的价值链视角，国内各大企业都在开展数字化转型。而在具体的数字化转型过程中，财务绩效分析是一项关键内容。为提升企业在数字化转型中的财务绩效分析效果，文章以某公司为例，对价值链视角下的企业数字化转型进行财务绩效分析。包括价值链、数字化转型与财务绩效，基于内部价值链维度的企业数字化转型财务绩效分析，以及基于外部价值链维度的企业数字化转型财务绩效分析。经分析可知，价值链、数字化转型与财务绩效之间具有紧密关联性；在企业基于内部价值维度实施数字化转型的过程中，需在成本费用、运营能力、盈利能力与发展能力方面进行财务绩效分析；在企业基于外部价值链维度实施数字化转型的过程中，需在研发能力、品牌影响力、市场占有率方面进行财务绩效分析。希望通过此次的分析，可以为现代企业的数字化转型及其财务绩效提升提供一定参考。
Based on the current value chain perspective, major domestic enterprises are carrying out digital transformation. In the specific process of digital transformation, financial performance analysis is a key component. To enhance the financial performance analysis of enterprises in digital trans- formation, this article takes a certain company as an example to conduct financial performance analysis of enterprise digital transformation from the perspective of value chain. It includes value chain, digital transformation, and financial performance, financial performance analysis of enterprise digital transformation based on internal value chain dimensions, and financial performance analysis of enterprise digital transformation based on external value chain dimensions. According to analysis, there is a close correlation between the value chain, digital transformation, and financial performance; In the process of implementing digital transformation based on internal value dimensions in enterprises, it is necessary to conduct financial performance analysis in terms of cost expenses, operational capabilities, profitability, and development capabilities; In the process of implementing digital transformation based on external value chain dimensions in enterprises, financial performance analysis is required in terms of research and development capabilities, brand influence, and market share. I hope that this analysis can provide some references for the digital transformation and financial performance improvement of modern enterprises.