数字化转型对企业财务竞争力的影响路径实证研究——基于经营成本、供应商集中度、客户集中度的多重中介效应  

Empirical Study on the Impact Path of Digital Transformation on Enterprise Financial Competitiveness:Multiple Mediating Effects Based on Operating Costs,Supplier Concentration,and Customer Concentration

作　　者：张琰[1] ZHANG Yan(School of Accounting,Jiangsu Vocational College of Finance and Economics,Huai'an 223003,China)

机构地区：[1]江苏财经职业技术学院会计学院,江苏淮安223003

出　　处：《商业观察》2025年第8期53-57,共5页BUSINESS OBSERVATION

摘　　要：随着数字技术的快速发展,众多企业正通过数字化转型以寻求财务管理的创新和优势。文章重点研究数字化转型对企业财务竞争力的影响,基于样本企业2013—2023年数据开展实证研究。结果表明:数字化转型程度越高越有利于企业财务竞争力的提升;企业在推进数字化转型的过程中,可以通过经营成本、供应商集中度、客户集中度对企业财务竞争力产生影响。建议企业应重视数字化转型工作的高质量推进,不断提升自身财务竞争力;将数字化技术渗透到生产经营全过程的各个细节,为经营成本的降低提供促进作用;应用数字化技术,为产业链和供应链各个环节的高效协同提供助力。With the rapid development of digital technology,many enterprises are seeking innovation and advantages in financial management through digital transformation.This article focuses on the impact of digital transformation on the financial competitiveness of enterprises,and conducts empirical research based on data from sample enterprises from 2015 to 2023.The results indicate that the higher the degree of digital transformation,the more beneficial it is for enhancing the financial competitiveness of enterprises.Then,in the process of promoting digital transformation,enterprises can have an impact on their financial competitiveness through operating costs,supplier concentration,and customer concentration.It is suggested that enterprises should attach importance to the high-quality promotion of digital transformation work and continuously improve their financial competitiveness.Penetrating digital technology into every detail of the entire production and operation process,and providing a promoting effect on reducing operating costs are important.It is also needed to apply digital technology to provide assistance for efficient collaboration in various links of the industrial chain and supply chain.

关 键 词：数字化转型 财务竞争力 经营成本 供应商集中度 客户集中度 

分 类 号：F270[经济管理—企业管理]