MBA教育中心知识库

近年来，数字化已经深刻地改变我们的生活方式。面对着前端现代化的管理需求，基于事后处理的传统财务运行模式已出现滞后的情况，这就要求传统财务运行模式进行变革创新，这种情况下，企事业单位不能局限于传统业务调整，而需要将更广泛的业务投入到数字化处理的范围内来应对前端业务快速发展的挑战；同时，传统的以会计核算为基础的财务系统已不能满足企事业单位处理海量财务数据的需求。因此，企业需要采取有效的措施来推动财务数字化转型，从而获得更好的经济效益和社会效益。如何有效地实现财务数字化转型并积极探索有效的管理实践方式对企业的发展起着重要的作用。

本文首先对数字化、企业数字化以及财务数字化等概念进行了界定，并深入分析了数字化理论、财务共享理论、业财融合理论等相关理论。然后，对M企业财务数字化转型路径、现状及目标等进行综合分析，全面了解企业数字化转型所处的阶段、存在的问题以及预期达到的效果。对于企业的财务数字化转型效果，从财务维度、客户维度、内部流程维度及学习与成长维度四个方面建立起效果分析指标体系，采用层次分析法与模糊综合评价法两者相结合的研究方法，从而对M企业财务数字化转型的效果进行分析研究，依据分析结果对转型中还需完善的方面提出合理的建议。

本文通过运用理论与实践相结合的方法深入地研究了企业财务数字化转型综合效果，将财务数字化相关理论应用到企业的转型效果分析中，以M企业为例进行实证研究，验证了所应用的层次分析法及模糊综合评价法的可行性和实用性。最后，根据综合效果分析得到的结果，在企业财务数字化转型整体优化、成本管理、业财融合、应用场景、共享平台、人才队伍六个方面提出了对策与建议，达到企业财务数字化转型综合效果的有效提升。

In recent years, digitization has profoundly changed the way we live. In the face of the front-end modern management needs, the traditional financial operation mode based on post-processing has lagged behind, which requires the traditional financial operation model to be transformed and innovated, in this case, enterprises and institutions can not be limited to the traditional business adjustment, but need to put a wider range of business into the scope of digital processing to meet the challenge of front-end business rapid development; At the same time, the traditional financial system of enterprises and institutions based on accounting can not meet the needs to deal with massive financial data. Therefore, enterprises need to take effective measures to promote financial digital transformation, so as to obtain better economic and social benefits. How to effectively realize financial digital transformation and actively explore effective management practices play an important role in the development of enterprises.

This paper first defines the concepts of digitalization, enterprise digitalization and financial digitalization, and deeply analyzes the digitalization theory, financial sharing theory, industry-financial integration theory. Then, comprehensively analyzes the path, current situation and goals of M enterprise's financial digital transformation, comprehensively understand the stage, existing problems and expected results of the enterprise's digital transformation. For the effect of enterprise's financial digital transformation, an effect analysis index system is established from four aspects: dimension of finance,dimension of customer, dimension of internal process and dimension of learning and growth. Hierarchy analysis process and comprehensive fuzzy evaluation are adopted to analyze the effect of M enterprise's financial digital transformation. The analysis results showed that reasonable suggestions are needed to improve aspects in the transformation.

By combining theory and practice, this paper deeply studies the comprehensive effect of digital financial transformation of enterprises, applies relevant theories of financial digitalization to the analysis of the transformation effect of enterprises, and takes M enterprise as an example to conduct empirical research, verifying the feasibility and practicability of the analytic hierarchy process and fuzzy comprehensive evaluation. Finally, according to the results of comprehensive effect analysis, countermeasures and suggestions are put forward in six aspects: overall optimization of enterprise financial digital transformation, cost management, integration of industry and finance, application scenarios, sharing platform and talent team, so as to effectively improve the comprehensive effect of enterprise financial digital transformation.