数字化转型与财务管控创新研究——基于国家电网的探索性案例分析  

Research on the Digital Transformation and Financial Control Innovation:An Exploratory Case Study Based on State Grid

作　　者：祝继高[1] 曲馨怡 韩慧博[1] 汤谷良[1] Zhu Jigao;Qu Xinyi;Han Huibo;Tang Guliang(Business School,University of International Business and Economics)

机构地区：[1]对外经济贸易大学国际商学院

出　　处：《管理世界》2024年第2期172-191,共20页Journal of Management World

基　　金：国家社会科学基金重大项目“‘一带一路’投资安全保障体系研究”(基金号:19ZDA101)的资助。

摘　　要：传统的财务管控在数字经济情境下面临新的挑战,如何借助数字化转型推动财务管控创新是企业财务转型和高质量发展过程中亟待解决的现实问题。本文以国家电网为研究对象,分析了数字化转型助推企业财务管控创新的过程。研究发现,数字化转型通过构建数据赋能基础、提升数字化财务管控能力、释放数字化财务管控价值3个阶段推动企业财务管控创新。具体体现为:数据结构化、数据协同化和数据资产化构成的数据赋能机制是数字化转型助力企业实现财务管控创新的基础;数字化转型通过增强组织协同能力、预算联动能力、精准评价能力和即时激励能力提升企业的数字化财务管控能力,从而实现财务管控创新;数字化转型通过提升财务价值和拓展生态价值来释放数字化财务管控价值,从而实现财务管控的价值创造目标。本文构建了数字化转型助力企业财务管控创新的路径分析框架,对中国企业在数字化背景下加快推进财务管控创新实践具有启示作用。Traditional financial controls face challenges in the digital era.Financial control innovations through digital transformation are important for firms undergoing financial transformation and seeking high-quality development.Based on a case study of the State Grid,we examine the process of financial control innovation and focus on the mechanism through which digital transformation promotes financial control innovation.Digital transformation promotes financial control innovation at three steps:building data empowerment foundation,improving digital financial control ability,and releasing digital financial control value.Specifically,we find that,first,the firm establishes a data-driven foundation where structured,collaborated,and capitalized data are saved and maintained;second,the firm enhances digital financial control ability of organizational coordination,budgetary integration,precision evaluation,and immediate incentivization,thereby realizing financial control innovation;third,the firm enhances firm value by improving the financial and digital ecosystem value to achieve value objectives of financial control.This refined theoretical model provides valuable insights for Chinese firms to promote and realize financial control innovation in the digital era.

关 键 词：数字化转型 财务管控创新 数据赋能 财务管控能力 财务管控价值 

分 类 号：F406.7[经济管理—产业经济] F426.61F270.7