会计学院知识库

    随着人工智能、区块链、云计算、大数据等新技术的出现，乳制品行业传统的经营理念已经无法适应数字时代的需求，数字化转型是对企业发展的最新要求。为加快推进新时期乳制品业与数字化深度融合的战略部署，企业应主动调整发展战略，运用数字技术提升公司的竞争能力，给公司带来全方位的深层次变革。作为乳制品行业的龙头企业—伊利集团，伊利集团早在2009年便开始了对数字化转型的探索，目前企业数字化转型正处于第三阶段，转型效果显著，所以本文以伊利集团为例，深入研究数字化转型与企业业绩的关系。

    文章基于数字化转型视角，利用案例分析的方法，对伊利集团数字化转型进行研究。首先，从信息共享理论、流程再造理论和组织变革理论三个理论出发，阐述数字化转型对企业内部架构可能会产生的影响，构建文章的分析框架。其次，从乳制品行业数字化情况出发，了解行业情况。对伊利集团的基本状况及经营状况进行了分析，并对伊利集团数字化转型的原因及措施进行了深入的探讨。再次，从财务指标、因子分析和非财务指标三个角度出发，对伊利数字化转型所产生的影响进行了深入的剖析，通过对企业财务和非财务数据的比较和分析，发现伊利集团数字化转型对企业业绩的提高有促进作用。最后，基于以上分析，本文分别对伊利集团和乳制品行业企业提出建议。对伊利集团来说，伊利应继续深化数字化转型，在成本控制能力环节和偿债能力环节加强数字化管理，降低成本费用、提高资金运营效率。对于行业企业来说，应借鉴伊利集团数字化转型过程中的经验，制定适合自己企业发展的数字化战略，紧跟时代潮流，进一步提升企业竞争力。

       With the emergence of artificial intelligence, blockchain, cloud computing, big data and other new technologies, the traditional business philosophy of dairy industry has been unable to adapt to the needs of the digital era, digital transformation is the latest requirement for enterprise development. In order to accelerate the strategic deployment of the deep integration of dairy industry and digitalization in the new era, enterprises should take the initiative to adjust their development strategies, use digital technology to enhance the competitiveness of the company, and bring comprehensive and deep changes to the company. As yili Group, the leading enterprise in the dairy industry, began to explore digital transformation as early as 2009. At present, the enterprise digital transformation is in the third stage and the transformation effect is remarkable. Therefore, this paper takes Yili Group as an example to study the relationship between digital transformation and enterprise performance.

       Based on the perspective of digital transformation, this paper studies the digital transformation of Yili Group by case study. First of all, starting from the three theories of information sharing theory, process reengineering theory and organizational change theory, the possible impact of digital transformation on the internal structure of enterprises is elaborated, and the analysis framework of this paper is constructed. Secondly, from the dairy industry digital situation, understand the industry situation. Secondly, from the perspective of financial index, factor analysis and non-financial index, this paper deeply analyzes the influence of Yili digital transformation. Through the comparison and analysis of enterprise financial and non-financial data, it is found that the digital transformation of Yili Group can promote the improvement of enterprise performance.Finally, based on the above analysis, this paper puts forward suggestions for Yili Group and dairy industry enterprises respectively. For Yili Group, yili should continue to deepen digital transformation, strengthen digital management in the links of cost control ability and debt paying ability, reduce costs and improve fund operation efficiency. For industrial enterprises, they should draw lessons from the experience of Yili Group in the process of digital transformation, formulate digital strategies suitable for their own development, keep up with the trend of The Times, and further enhance their competitiveness.