会计学院知识库

当前，数字经济浪潮正在改变人们的生活和生产方式。我国先后出台了“数字强国”、“中国制造2025”、“互联网+”等政策，大力推进数字技术革命和数字经济发展。数据显示，中国数字经济规模已跃居世界第二，在GDP中的占比达41.5%，为经济发展提供有力支撑。作为实体经济重要组成部分的汽车行业，也面临数字化转型的需求。近年来，随着低碳环保理念的兴起和新能源汽车技术的完善，新能源车企逐渐取代传统车企的地位。在国家政策支持下，新能源车企积极拥抱数字化，以促进高质量发展。比亚迪作为代表性新能源车企，制定了数字化智能化转型战略，将数字理念融入日常管理。通过积极实践数字化转型，比亚迪已取得卓越成果，成为行业领军企业，本研究拟探究比亚迪数字化转型的实践过程、优势和改进空间，为其他企业转型提供经验借鉴。
文章首先总结了国内外关于数字化转型和战略绩效评价的研究文献，在流程再造理论、权变理论、战略转型理论等理论基础上，分析了比亚迪数字化转型的驱动机制、转变动因和执行路径，并总结了取得的业绩成果。为评估数字化转型对比亚迪战略绩效的影响，研究从财务、客户、内部流程、学习成长四个维度，选取2012-2022年相关数据进行分析。通过平衡计分卡构建指标体系，运用熵权-TOPSIS法测算了数字化转型对战略绩效的综合影响。
研究发现，比亚迪进行数字化转型后，研发能力增强、管理效率提升、市场份额扩大、产品竞争力增强，成功实现了既定战略目标，战略绩效得到明显提高。文章在此基础上总结了比亚迪数字化转型的成功经验，并根据平衡计分卡分析结果提出了转型中的不足及优化建议。

Currently, the tide of the digital economy is changing people's lifestyles and production modes. China has successively introduced policies such as "Digital China", "Made in China 2025", and "Internet+", vigorously promoting the digital technology revolution and the development of the digital economy. Data shows that the scale of China's digital economy has leaped to second place in the world, accounting for 41.5% of GDP, providing strong support for economic development. The automobile industry, as an important part of the real economy, also faces the demand for digital transformation. In recent years, with the rise of the low-carbon and environmental protection concept and the improvement of new energy vehicle technology, new energy vehicle companies have gradually replaced traditional automobile companies' positions. With the support of national policies, new energy vehicle companies actively embrace digitalization to promote high-quality development. BYD, as a representative new energy vehicle company, 
has formulated a digitalization and intelligentization transformation strategy, integrating the digital concept into daily management. Through actively practicing digital transformation, BYD has achieved outstanding results and become a leading enterprise in the industry. This research aims to explore BYD's digital transformation practice process, advantages, and areas for improvement, providing experience for other companies' transformation.
The initial step of the article entails providing an overview of both local and international research works pertaining to digital transformation and the evaluation of strategic performance. Based on theories such as business process reengineering theory, power-change theory, strategic transformation theory, and others, it analyzes the driving mechanism, motivations, and implementation path of BYD's digital transformation, and summarizes the performance results achieved. In order to assess the influence of the digital revolution on BYD's strategic prowess, the investigation scrutinizes pertinent evidence spanning from 2012 to 2022 across four domains: finance, clientele, inner-workings, as well as education and advancement. By constructing an indicator system through the balanced scorecard and using the entropy weight-TOPSIS method, the comprehensive impact of digital transformation on strategic performance is calculated.
According to the research, BYD has bolstered its R&D competencies, optimized managerial efficacy, broadened the market coverage, and ramped up the competitive edge of its product portfolio, following the digital transformation. Essentially, this has enabled the company to accomplish the predetermined strategic objectives with flying colors, resulting in a substantial upliftment of its strategic performance. Based on this, the article summarizes BYD's successful experiences in digital transformation and, according to the balanced scorecard analysis results, proposes deficiencies and optimization suggestions in the transformation process.