摘要
在数字经济时代,企业财务数字化转型已成为当前需要研究和解决的重要课题。通过运用多案例研究及扎根理论方法进行探索式理论建构,研究发现:法规完善、经济环境变化、文化转型、技术进步、领导推动、财务内在需求都会对企业财务数字化转型产生显著影响;推进企业信息化,加强组织机制保障,培育大数据财务人才队伍,实现数据开放与共享,营造良好文化氛围,是企业实现财务数字化转型的条件;企业财务数字化转型路径包括转换财务思维、构建数字化财务体系、创新财务分析方法、重组财务流程、创新财务模式以及健全大数据财务制度。研究结论丰富了财务数字化转型的相关理论研究,也可为企业系统化推进财务数字化转型提供理论框架与工具。
In the era of the digital economy,the digital transformation of enterprise finance has become an important issue that needs to be studied and solved urgently.This research uses a multiple-case study and grounded theory methods to construct an exploratory theory.The results show that the improvement of laws and regulations,changes in economic environment,cultural transformation,technological progress,leadership promotion and internal financial needs have a significant impact on enterprise financial digital transformation.Promoting enterprise informatization,strengthening organizational mechanism guarantee,cultivating big data financial talent teams,realizing data opening and sharing,and creating a good cultural atmosphere are the conditions for enterprises to achieve financial digital transformation.The path of enterprise financial digital transformation includes transforming financial thinking,building a digital financial system,innovating financial analysis methods,restructuring financial processes,innovating financial models,and improving big data financial systems.The conclusion not only enriches the relevant theoretical research on financial digital transformation,but also provides a theoretical framework and tools for enterprises to systematically promote financial digital transformation.
作者
周德良
杨雪
ZHOU De-liang;YANG Xue(School of Accounting,Lanzhou University of Finance and Economics,Lanzhou 730020,China;Finance Department,Lanzhou University of Finance and Economics,Lanzhou 730020,China)
出处
《管理案例研究与评论》
北大核心
2023年第5期613-626,共14页
Journal of Management Case Studies
基金
2023年陇原青年创新创业人才(团队)项目(2023-0624-RCC-0056)
甘肃省人文社会科学项目(22ZC45)
甘肃省高等学校青年博士基金项目(2022QB-105)
甘肃省基础研究计划-软科学专项(23JRZA414)。
关键词
企业财务
数字化转型
影响因素
实现路径
扎根理论
enterprise finance
digital transformation
influencing factors
realization path
grounded theory
