作者段祯
姓名汉语拼音Duan Zhen
学号2020000008021
培养单位兰州财经大学
电话15117097526
电子邮件1845100085@qq.com
入学年份2020-9
学位类别专业硕士
培养级别硕士研究生
一级学科名称会计
学科代码1253
授予学位会计硕士
第一导师姓名朱泽钢
第一导师姓名汉语拼音Zhu Zegang
第一导师单位兰州财经大学
第一导师职称副教授
第二导师姓名阮英
第二导师姓名汉语拼音Ruan Ying
第二导师单位兰石集团有限公司
第二导师职称工程师
题名建筑企业供应链金融数字化转型路径与效果研究——以中国电建为例
英文题名Research on the Path and Effect of Digital Transformation of Supply Chain Finance of Construction Enterprises: A Case Study of Power China
关键词供应链金融 供应链金融数字化转型 数字化能力 数字信用
外文关键词Supply chain finance ; Digital transformation of supply chain finance ; Digital capabilities ; Digital credit
摘要

建筑企业具有资金需求量大、上下游供应链条长、合作伙伴众多的特点,而供应链金融服务能够促进供应链系统的资金周转,同时巩固上下游企业的合作关系,因此在建筑企业开展供应链金融服务能够提升企业本身乃至整个供应链系统的价值。但随着经济社会的不断推进,传统的供应链金融模式已经不能够适应企业新的发展需求,产生了融资效率低下、融资风险加剧、服务半径不足等问题,使得供应链金融的发展陷入瓶颈期。近年来,数字技术的创新与更迭为建筑企业供应链金融走出传统模式困境提供了新的思路,许多企业将数字化转型作为重要战略,用大数据技术赋能供应链金融运行与发展,让供应链金融在建筑企业发挥出了更大的作用。在此背景下,中国电力建设集团积极响应“加快推进国有企业数字化转型”的政策,以先进数字技术为支撑建立供应链金融共享服务平台,将产业链和金融链相结合,以中国电建集团信用优势促进集团与上下游企业协同发展,构建集团内外互利共赢的产业链金融生态圈。

从现有资料来看,中国电建供应链金融数字化转型取得了很好的成果,并且获得了“2020年工程建设行业互联网发展最佳实践案例”以及“国资委2020年国有企业数字化转型典型案例”等荣誉。但对于企业数字化转型发挥效用的内在机理与具体效果尚无相关文献作出更加深入的探讨,因此,本文在现有研究基础上以中国电建供应链金融数字化转型为研究对象对其数字化转型路径进行剖析,并通过实证分析与财务分析对其具体效果做进一步的判断和验证。经研究,中国电建通过搭建数字平台、建立数字信用、强化数字服务完成对供应链金融的数字化转型,中国电建供应链金融共享服务平台不但从整体上提升了企业融资效率,还对集团降杠杆减负债、加强融资风险控制以及巩固上下游合作关系等方面做出了贡献。综上所述,本文的研究具有一定的价值和意义,能够丰富供应链金融数字化转型相关研究,并为具有同样困境的企业提供借鉴。

英文摘要

Construction enterprises have the characteristics of large demand for funds, long upstream and downstream supply chains, and many partners, and supply chain financial services can promote the capital turnover of supply chain enterprises, and at the same time consolidate the cooperative relationship between upstream and downstream enterprises in the supply chain, so supply chain finance in construction enterprises can promote the development of enterprises and even the entire supply chain system. However, with the continuous development of economy and society, the traditional supply chain finance model can no longer adapt to the new development needs of enterprises, resulting in problems such as low financing efficiency, aggravated financing risks, and insufficient service radius, which has plunged the development of supply chain finance into a bottleneck period. In recent years, the innovation and change of digital technology has provided new ideas for construction enterprises to get out of the traditional mode of supply chain finance, and many enterprises have taken digital transformation as a development strategy, and used big data technology to empower the operation and development of supply chain finance, making supply chain finance play a greater role in the construction industry. In this context, PowerChina actively responded to the policy of "accelerating the digital transformation of state-owned enterprises", established a supply chain financial sharing service platform with the support of advanced digital technology, combined the industrial chain and the financial chain, promoted the coordinated development of the group and upstream and downstream enterprises with the credit advantages of PowerChina, and built a mutually beneficial and win-win industrial chain financial ecosystem within the group.

According to the available data, PowerChina has achieved good results in the digital transformation of supply chain finance, and has won honors such as "2020 Best Practice Cases of Internet Development in Engineering Construction Industry" and "2020 Typical Cases of Digital Transformation of State-owned Enterprises by the State-owned Assets Supervision and Administration Commission". However, there is no relevant literature on the internal mechanism and specific effect of the digital transformation of enterprises. Therefore, based on the existing research, this paper takes the digital transformation of PowerChina's supply chain finance as the research object to analyze its digital transformation path, and further judges and verifies its specific effects from both overall and specific aspects. After research, PowerChina completed the digital transformation of supply chain finance by building a digital platform, establishing digital credit and strengthening digital services, and PowerChina's supply chain finance sharing service platform not only improved the overall financing efficiency of enterprises, but also contributed to the Group's reduction of leverage and debt, strengthening financing risk control, and consolidating upstream and downstream cooperative relations. Therefore, the research of this paper has certain value and significance, which can enrich the research on the digital transformation of supply chain finance and provide reference for enterprises with the same dilemma.

学位类型硕士
答辩日期2023-05-20
学位授予地点甘肃省兰州市
研究方向企业理财与税务筹划
语种中文
论文总页数57
参考文献总数56
馆藏号0005150
保密级别公开
中图分类号F23/879
文献类型学位论文
条目标识符http://ir.lzufe.edu.cn/handle/39EH0E1M/34308
专题会计学院
推荐引用方式
GB/T 7714
段祯. 建筑企业供应链金融数字化转型路径与效果研究——以中国电建为例[D]. 甘肃省兰州市. 兰州财经大学,2023.
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