会计学院知识库

随着社会经济科技的日新月异，现代企业想要应对纷繁复杂的世界变化就需

要顺应时代，从科技发展上寻找企业发展的出路，随着数字化的发展，供应链数

字化应运而生，传统企业的供应链数字化转型成了必然的历史发展趋势，各类企

业开始纷纷顺势而为，尝试供应链层面的数字化转型，供应链数字化是企业响应

国家号召，助力国家数字强国目标实现的方式，也是企业迈向高质量发展的必由

之路。国家政策层面而言：党的二十大报告提出要“着力提升产业链供应链韧性

和安全水平”“促进数字经济与实体经济深度融合”。如今全球进入供应链竞争时

代，工业 4.0 也是供应链 4.0。艾瑞咨询调研报告指出了庞大的供应链数字化市

场，证明供应链数字化已处于竞争核心，受到广泛关注。就企业层面而言，青岛

啤酒作为国内最早一批制造啤酒的厂商之一，是我国国有啤酒行业龙头企业，已

完成了供应链执行层系统的数字化建设，由于其早在 1993 年就完成了上市，信

息披露较于国内其他啤酒企业更加完善，并且一直稳定向好发展，因此本文将青

岛啤酒作为本研究的案例企业。基于上述背景介绍，本研究的意义在于供应链作

为新的数字化转型热点，在理论上一定程度拓宽了有关供应链数字化转型和财务

绩效的研究，鉴于目前单一案例的供应链数字化转型下的财务绩效研究比较缺乏。

因此，本研究能够在一定程度上对这一论题的单案例研究成果进行完善。以供应

链数字化作为研究的切入点，能够从一定程度上为诸多正在或者将要进行数字化

转型的企业提供转型思路，具有一定的现实意义。

本文选取本土龙头企业青岛啤酒作为研究对象，结合文献分析法、案例研究

法和对比分析法，对供应链数字化转型下青岛啤酒财务绩效进行研究。首先，本

文运用文献综述法，对已有相关文献进行梳理，在此基础之上，结合最新文献的

研究，对供应链数字化转型和财务绩效两个概念进行界定，并详细阐述供应链数

字化转型所涉及的理论基础，通过运用供应链管理理论、价值链理论、利益相关

者理论等相关理论基础，对企业供应链数字化转型进行分析。其次，本文运用案

例分析法，结合青岛啤酒发展历程中所面临的具体情况，归纳了致使企业选择供

应链数字化转型的外在及内在动因，并分析了企业供应链数字化的现状。然后利

用对比分析法，从横向纵向两个角度对青岛啤酒供应链数字化转型前后的财务绩

效进行对比，并通过因子分析法做综合分析。总结得出结论：供应链数字化能够

进一步降低企业供应链成本，优化企业财务绩效，有利于企业降本增效，促进企

业的进一步发展。最后正对青岛啤酒供应链数字化转型过程中存在的问题提出相

应改进意见。希望在供应链数字化日益发展的大趋势下，能够为其他企业提供一

定指导以期实现供应链数字化转型，为推动中国产业数字化进程，提升我国数字

化整体水平提供一定的借鉴意义。

With the rapid development of socio-economic technology, modern

enterprises need to adapt to the changing times and seek development

opportunities from technological advancements in order to cope with the

complex changes in the world. As digitization progresses, supply chain

digitization has emerged, and the digital transformation of traditional

enterprise supply chains has become an inevitable historical trend. 

Various enterprises have begun to follow this trend and attempt digital

transformation at the supply chain level. Supply chain digitization is not

only a way for enterprises to respond to national calls and contribute to

the realization of the goal of building a strong digital country, but also a

necessary path for enterprises to achieve high-quality development.From

a national policy perspective, the report of the 20th National Congress of

the Communist Party of China proposed to "focus on enhancing the

resilience and security of industrial and supply chains" and "promote the

deep integration of the digital economy and the real economy." 

Nowadays, the world has entered an era of supply chain competition, 

where Industry 4.0 is also Supply Chain 4.0. A research report by

iResearch points to a huge market for supply chain digitization, 

demonstrating that supply chain digitization has become a core area of

competition and is receiving widespread attention.At the enterprise level, 

Tsingtao Beer, as one of the earliest manufacturers of beer in China and a

leading state-owned enterprise in the beer industry, has completed the

digital construction of its supply chain execution system. Due to its early

listing in 1993, Tsingtao Beer has more complete information disclosure

compared to other domestic beer companies and has maintained stable

and positive development. Therefore, this study selects Tsingtao Beer as a

case study. 

Based on the above background, the significance of this study lies in

the fact that supply chain digitization, as a new hotspot of digital

transformation, theoretically broadens the research on supply chain digital

transformation and financial performance to some extent. Given the

current lack of research on financial performance under supply chain

digital transformation using single cases, this study aims to improve the

research results of this topic to some extent. Taking supply chain

digitization as the entry point for research can provide transformation

ideas for many enterprises that are undergoing or will undergo digital

transformation, which has certain practical significance.This paper selects

the local leading enterprise Tsingtao Beer as the research object and

combines literature analysis, case study, and comparative analysis to

study the financial performance of Tsingtao Beer under supply chain

digital transformation. Firstly, this paper uses the literature review

method to sort out relevant existing literature. Based on this, combined

with the latest literature research, it defines the two concepts of supply

chain digital transformation and financial performance and elaborates on

the theoretical basis involved in supply chain digital transformation. By

applying relevant theoretical foundations such as supply chain

management theory, value chain theory, and stakeholder theory, this

paper analyzes the digital transformation of enterprise supply

chains.Secondly, this paper employs a case study approach, combining

the specific situations faced by Tsingtao Beer during its development, to

summarize the external and internal motivations that led the company to

choose supply chain digital transformation and analyze the current state

of the company's supply chain digitization. Then, using a comparative

analysis method, this paper compares the financial performance of

Tsingtao Beer before and after the supply chain digital transformation

from both horizontal and vertical perspectives and conducts a

comprehensive analysis through factor analysis.In conclusion, supply

chain digitization can further reduce enterprise supply chain costs, 

optimize financial performance, help enterprises reduce costs and

increase efficiency, and promote their further development. Finally, this

paper puts forward corresponding improvement suggestions for the

problems existing in the process of Tsingtao Beer's supply chain digital

transformation. It is hoped that under the growing trend of supply chain

digitization, this study can provide some guidance for other enterprises to

achieve supply chain digital transformation and offer some reference for promoting the digitization process of China's industries and enhancing the

overall level of digitization in our country.