会计学院知识库

伴随的数字技术的不断创新与蓬勃发展，数字化时代到来，大多数企业开始 

了数字化转型的旅程。对于所有企业来说，数字化转型不仅是一次发展机遇，也 

是一项重要挑战。在此过程中企业将面临技术更新与环境变化，意味着企业将面 

临更多的不确定性和新的风险，这给企业的风险防控带来了巨大的挑战。传统的 

风险防控管理机制、管控手段都受到很大约束，而数字技术工具的发展应用为企 

业增强风险防控能力，抵御风险提供了极大助力。但是，如何革新传统风险防控 

机制，构建满足数字化转型发展需求的新的风险防控机制是当前许多企业面临的 

难点。

目前，我国企业开始重视数字化转型下的风险防控机制，但国内相关研究还 

比较缺乏，原因在于理论支持薄弱，现有理论研究无法满足企业风险防控实践需 

求。因此，本文采用案例分析法作为研究方法，选取海尔智家作为案例企业，它 

是我国最早一批进行数字化转型的制造企业之一。海尔智家传统的风险防控机制 

已经不能适应企业转型发展，因此，在数字化转型下，海尔智家依靠数字技术等 

手段对传统风险防控机制进行了革新，本文从执行层面、组织层面和战略层面三 

个方面对海尔智家数字化转型下的风险防控机制进行分析和研究，然后通过海尔 

智家财务风险指标和非财务风险指标的对比，评价该风险防控机制的实施效果。 

研究表明：海尔智家数字化转型下的风险防控机制取得了较好的效果，值得借鉴， 

最后得出启示：企业需要始终坚持数据为核心，掌握数字技术，打造“数字化+ 

多体系融合”的全面风险防控机制。本文的研究丰富了相关理论，也为企业提升 

风险防控能力和数字化转型提供一定借鉴意义。

Along with the continuous innovation and booming development of 

digital technology, the digital era has arrived and most enterprises have 

started the journey of digital transformation. For all enterprises, digital 

transformation is not only an opportunity for development, but also an 

important challenge. In this process enterprises will face technological 

updates and environmental changes, which means they will face more 

uncertainties and new risks, which brings great challenges to the risk 

prevention and control of enterprises. Traditional risk prevention and 

control management mechanisms and control tools are greatly 

constrained, while the development and application of digital technology 

tools provide a great help for enterprises to enhance risk prevention and 

control capabilities and resist risks. However, how to innovate the 

traditional risk prevention and control mechanism, and build a new risk 

prevention and control mechanism to meet the development needs of 

digital transformation is a difficult point for many enterprises at present. 

At present, Chinese enterprises have started to pay attention to the 

risk prevention and control mechanism under digital transformation, but 

there is a lack of relevant domestic research because of the weak 

theoretical support and the existing theoretical research cannot meet the practical needs of enterprise risk prevention and control. Therefore, this 

paper adopts the case study method as the research method and selects 

Haier Smart Home as the case enterprise, which is one of the first batch 

of manufacturing enterprises to carry out digital transformation in China. 

Haier Smart Home's traditional risk prevention and control mechanism 

can no longer adapt to the development of enterprise transformation, 

therefore, under digital transformation, Haier Smart Home relies on 

digital technology and other means to innovate the traditional risk 

prevention and control mechanism. This paper analyzes and studies the 

risk prevention and control mechanism under Haier Smart Home's digital 

transformation from three aspects: the executive level, the organizational 

level and the strategic level, and then through the comparison of Haier 

Smart Home's financial risk indicators and non-financial The paper then 

evaluates the effectiveness of the implementation of the risk prevention 

and control mechanism by comparing the financial risk indicators and 

non-financial risk indicators of Haier Smart Home. The study shows that 

the risk prevention and control mechanism under the digital 

transformation of Haier Smart Home has achieved good results and is 

worthy of reference. The study concludes that enterprises should always 

adhere to the core of data, master digital technology, and create a 

comprehensive risk prevention and control mechanism of "Digitalization 

+ Multi-system integration". The research of this paper enriches the

relevant theories and provides some implications for enterprises to 

improve their risk prevention and control capabilities and digital 

transformation.