企业数字化转型的现实困境、成因和应对研究  

Research on the Realistic Dilemma,Causes and Countermeasures of Enterprise Digital Transformation

作　　者：张继德[1] 张家轩 刘洁 徐宏 Zhang Jide

机构地区：[1]北京工商大学商学院/投资者保护研究院,100048 [2]中国财政科学研究院,100142 [3]四川省交通建设集团有限责任公司,610000

出　　处：《会计研究》2024年第7期13-25,共13页Accounting Research

基　　金：国家社科基金后期资助重点项目(23FGLA001);国家社科基金一般项目(18BGL064);国家社科基金重大项目(14ZDA027);国家社科基金重点项目(14AJY005)的资助

摘　　要：数据已经成为继土地、劳动力、资本、技术四大生产要素之后推动企业发展的第五大关键生产要素。数字已被纳入生产函数,数字经济助推中国企业高质量发展。然而,与数字化转型如火如荼开展形成鲜明对照的是企业数字化转型极低的成功率,这成为企业数字化转型的现实困境。本文探究了数字化转型赋能企业价值创造的直接效应和溢出效应,明确了企业数字化转型的现实困境和产生原因,构建了三层五要素的数字化转型困境应对策略系统,从要素出发制定了有效高效应对数字化转型现实困境策略,为企业数字化转型监管部门制定监管政策和企业进行数字化转型实务提供数据经验借鉴和方法学支持。Data has become the fifth key production factor to promote the development of enterprises after the four major production factors of land,labor,capital and technology.Digital has been incorporated into the production function,and the digital economy has promoted the high-quality development of Chinese enterprises.However,in sharp contrast to the digital transformation in full swing is the extremely low success rate of digital transformation of enterprises,which has become a real dilemma for the digital transformation of enterprises.This paper explores the direct effects and spillover effects of digital transformation in enabling enterprise value creation,clarifies the real dilemma and causes of digital transformation of enterprises,and constructs a three-layer and five-element digital transformation dilemma response strategy system.Starting from the elements,an effective and efficient strategy for coping with the real dilemma of digital transformation is formulated,which provides data experience reference and methodological support for the digital transformation regulatory authorities of enterprises to formulate regulatory policies and for enterprises to carry out digital transformation practices.

关 键 词：企业数字化转型 现实困境 应对策略 组织惯性 软件工程方法学 

分 类 号：F270.7[经济管理—企业管理]