基于动态中台架构的财务数字化转型研究--以传统数据密集型企业为例  

Research on the Financial Digital Transformation Based on the Dynamic Middle-platform Architecture:Taking a Traditional Data-intensive Enterprise for Example

作　　者：韩笑[1,2] 黄志翔 黄源 Han Xiao;Huang Zhixiang;Huang Yuan(School of Management,Wuhan University of Technology,Wuhan 430070;Research Institute of Digital Governance and Management Decision Innovation,Wuhan University of Technology,Wuhan 430070;Tencent Interactive Entertainment Group Lightspeed Art Center&Design Center,Shenzhen 518057;Engineering Economics Design&Research Institute,China Railway Fourth Survey and Design Institute Group Co.,Ltd.,Wuhan 430063)

机构地区：[1]武汉理工大学管理学院,武汉430070 [2]武汉理工大学数字治理与管理决策创新研究院,武汉430070 [3]腾讯计算机系统有限公司光子美术中心,深圳518057 [4]中铁第四勘察设计院集团有限公司工程经济设计与研究院,武汉430063

出　　处：《管理评论》2023年第12期333-352,共20页Management Review

基　　金：国家自然科学基金青年项目(72202166);国家社会科学基金重点项目(22AZD137);中央高校基本科研业务费专项基金资助项目(2023IVB025);湖北省社会科学基金一般项目暨后期资助项目(2021198)。

摘　　要：伴随数字经济的发展,传统财务管理架构僵化、信息沟通不畅、抗风险能力差等问题逐渐暴露。如何有效开展财务数字化转型是当前我国传统企业亟待解决的难题。尽管既往研究已探索过以共享服务中心或中台为核心的智能财务管理模式,然而相关研究多围绕互联网企业及泛零售企业,聚焦于静态的组织架构,未能充分考虑数字经济时代外部市场的快速变化。针对该问题,本文选取传统数据密集型企业为研究对象,从动态视角出发,以财务数字化转型理论和共享服务理论为基础,结合动态中台战略,应用大数据、区块链、人工智能等数字技术,创建了具备动态中台架构、深度智能化、以用户为导向等特征的财务数字化转型模型。在此基础上,通过对中铁四院的财务数字化转型开展纵向案例研究,验证这套模型的有效性。结果表明,该模型能够有效提升企业财务的数字服务能力和业务敏捷能力,以及改善用户服务体验。本文有助于进一步深化对中台的理论认知,并为传统数据密集型企业的财务数字化转型提供一定的实践启示。With the development of the digital economy,the defects of traditional financial management such as rigid organizational structure,miscommunication and weak risk resistance are gradually revealed.How to launch the financial digital transformation effectively is an issue that Chinese traditional enterprises have to address.The intelligent financial management models centered on shared service centers or middle-platform have been explored in previous studies.But most of them just focus on static organizational structures of internet enterprises and new retail industry,without fully considering the rapid changes in the external market in the digital economy.In view of this,selecting traditional data-intensive enterprises as research subjects,starting from the perspective of dynamic develop-ment,based on the financial digital transformation theory and the shared service theory,combined with the strategy of dynamic middle-platform,applying digital technologies such as big data,blockchain and artificial intelligence,a financial digital transformation model with the characteristics of dynamic middle-plaform,deep intelligence and user orientation is built.Then China Railway Siyuan Survey and Design Group Co.with digital transformation experience is used as an example to test the model's validity.The result shows that the model could effectively enhance the digital service capabilities and business agility capabilities of enterprise's finance,and improve cus-tomer service experience.This research can help to deepen the theoretical understanding of the middle-plaform,and provide some practi-cal enlightenment for the financial digital transformation of traditional data intensive enterprises.

关 键 词：财务共享 动态中台 去中心化 数字化转型 数据密集型 

分 类 号：F426.9[经济管理—产业经济] F406.7