会计学院知识库

  随着数字化基础设施的日益完善和数字技术的不断发展，数字化转型已经成为企业高质量发展的重要手段。营运资金是确保企业正常运转的重要基础。传统的资金管理方式较为繁琐且效率低下，容易导致资金浪费和风险增加。数字化转型的兴起为企业提供了全新的资金管理方式，极大地提高了营运资金管理效率和风险控制能力。当前国内外经济环境日益复杂，家电制造行业面临重重危机。在此背景下，企业需紧跟时代步伐，以数字化转型为导向进行营运资金管理持续创新，以提高企业营运资金管理水平。

  美的集团作为家电制造行业的龙头企业，通过数字化转型显著提升了营运资金规划和配置的科学性与效率。鉴此，本文以美的集团为案例研究对象进行营运资金管理效率评价及优化研究。第一，分析美的集团数字化转型的动因及发展历程，从渠道视角出发剖析数字化转型下美的集团营运资金管理现状，为后续相关研究奠定基础；第二，结合美的集团发展现状及其所在行业特征，借助层次分析法构建美的集团营运资金管理效率评价体系，以便对美的集团营运资金管理效率进行全方位评价；第三，利用模糊综合评价法计算和分析美的集团各营运资金管理效率评价指标，深入挖掘美的集团营运资金管理方面存在的局限与不足，为后续提出相关优化建议奠定基础；第四，基于当前美的集团营运资金管理存在的问题，结合企业实际经营情况，有针对性地提出提高美的集团营运资金管理效率的合理规划和建议，为相关企业开展营运资金管理工作提供参照。

  本文以数字化转型为切入点，探究数字化转型与企业营运资金管理效率之间的内在逻辑关系，并构建符合美的集团发展现状的营运资金管理效率评价体系，有效识别美的集团数字化转型过程中营运资金管理的优势和不足，为优化企业营运资金管理提供决策依据，同时为同类型企业开展数字化转型下营运资金管理工作提供参考借鉴，并在一定程度上丰富和拓展了数字化转型与营运资金管理效率的理论研究。

    With the increasing improvement of digital infrastructure and the continuous development of digital technology, digital transformation has become an important means for high-quality development of enterprises. Working capital is an important foundation for ensuring the normal operation of enterprises.Traditional fund management methods are cumbersome and inefficient, which can easily lead to waste of funds and increased risks. The rise of digital transformation has provided enterprises with a new way of fund management, greatly improving the efficiency of working capital management and risk control capabilities. Currently, the domestic and international economic environments are becoming increasingly complex, and the home appliance manufacturing industry is facing numerous crises. In this context, enterprises need to keep up with the pace of the times and continuously innovate their operational capital management guided by digital transformation, in order to improve the level of operational capital management.

    As a leading enterprise in the home appliance manufacturing industry, Midea Group has significantly improved the scientific and efficient planning and allocation of operating funds through digital transformation. In view of this, this article takes Midea Group as the case study object to evaluate and optimize the efficiency of working capital management. Firstly, analyze the motives and development process of Midea Group's digital transformation, and from a channel perspective, analyze the current situation of Midea Group's operational capital management under digital transformation, laying a foundation for subsequent related research; Secondly, based on the current development status and industry characteristics of Midea Group, the Analytic Hierarchy Process is used to construct an evaluation system for the efficiency of Midea Group's operating capital management, in order to comprehensively evaluate the efficiency of Midea Group's operating capital management; Thirdly, using the fuzzy comprehensive evaluation method to calculate and analyze the efficiency evaluation indicators of Midea Group's operational fund management, we will deeply explore the limitations and shortcomings of Midea Group's operational fund management, laying a foundation for proposing relevant optimization suggestions in the future; Fourthly, based on the current problems in Midea Group's operating capital management and combined with the actual business situation of the enterprise, targeted and reasonable plans and suggestions are proposed to improve the efficiency of Midea Group's operating capital management, providing reference for relevant enterprises to carry out operating capital management work.

    This article takes digital transformation as the starting point, explores the inherent logical relationship between digital transformation and the efficiency of enterprise operating capital management, and constructs an evaluation system for the efficiency of operating capital management that is in line with the development status of Midea Group. It effectively identifies the advantages and disadvantages of operating capital management in Midea Group's digital transformation process, provides decision-making basis for optimizing enterprise operating capital management, and provides reference for similar enterprises to carry out operating capital management work under digital transformation. It also enriches and expands the theoretical research on digital transformation and operating capital management efficiency to a certain extent.