摘 要：在全球经济不确定性加剧和市场竞争日益激烈的背景下，企业财务战略转型成为提升竞争力的关键路径。本研究旨在探讨财务战略转型对企业竞争力的促进作用及其内在机制，通过构建理论框架并结合实证分析方法，选取2015年至2022年间中国A股上市公司为样本，运用多元回归模型检验财务战略转型与企业竞争力之间的关系。研究表明，财务战略转型能够显著提升企业的资源配置效率、风险控制能力和创新投入水平，从而增强其市场竞争力；同时，数字化技术的应用在这一过程中发挥了重要的中介作用。本研究的创新点在于将财务战略转型细化为资本结构优化、投资决策调整及风险管理强化三个维度，并首次引入数字化转型作为调节变量进行分析。研究结果不仅丰富了财务战略与企业竞争力关系的理论体系，还为企业制定适应新时代需求的战略转型方案提供了实践指导。
关键词：财务战略转型；企业竞争力；数字化技术
Abstract：In the context of increasing global economic uncertainty and intensifying market competition, the transformation of corporate financial strategies has become a critical pathway to enhancing competitiveness. This study investigates the role of financial strategy transformation in promoting corporate competitiveness and its underlying mechanisms by constructing a theoretical fr amework and employing empirical analysis methods. Using a sample of Chinese A-share listed companies from 2015 to 2022, a multiple regression model was applied to examine the relationship between financial strategy transformation and corporate competitiveness. The findings indicate that financial strategy transformation significantly improves resource allocation efficiency, risk control capabilities, and innovation investment levels, thereby strengthening market competitiveness. Moreover, the application of digital technologies plays a crucial mediating role in this process. The novelty of this research lies in refining financial strategy transformation into three dimensions: capital structure optimization, adjustment of investment decisions, and reinforcement of risk management, while introducing digital transformation as a moderating variable for the first time. The results not only enrich the theoretical fr amework concerning the relationship between financial strategies and corporate competitiveness but also provide practical guidance for firms in formulating strategic transformation plans that meet the demands of the new era.
Keywords: Financial Strategic Transformation；Enterprise Competitiveness；Digital Technology
目 录
引言 1
一、企业财务战略转型的理论基础 1
(一)财务战略转型的概念界定 1
(二)财务战略转型的核心要素分析 2
(三)财务战略转型的理论框架构建 2
二、财务战略转型对企业竞争力的影响机制 3
(一)企业竞争力的构成与衡量标准 3
(二)财务战略转型对资源配置效率的提升作用 3
(三)财务战略转型对企业创新能力的促进作用 4
三、财务战略转型的关键路径与实践模式 4
(一)数字化技术驱动下的财务转型路径 4
(二)风险管理导向的财务战略调整模式 5
(三)成本优化与价值创造的平衡策略 5
四、财务战略转型与企业竞争力提升的实证研究 6
(一)研究设计与数据来源分析 6
(二)财务转型效果的定量评估方法 6
(三)案例分析与经验总结 7
结论 7
参考文献 9
致谢 9
关键词：财务战略转型；企业竞争力；数字化技术
Abstract：In the context of increasing global economic uncertainty and intensifying market competition, the transformation of corporate financial strategies has become a critical pathway to enhancing competitiveness. This study investigates the role of financial strategy transformation in promoting corporate competitiveness and its underlying mechanisms by constructing a theoretical fr amework and employing empirical analysis methods. Using a sample of Chinese A-share listed companies from 2015 to 2022, a multiple regression model was applied to examine the relationship between financial strategy transformation and corporate competitiveness. The findings indicate that financial strategy transformation significantly improves resource allocation efficiency, risk control capabilities, and innovation investment levels, thereby strengthening market competitiveness. Moreover, the application of digital technologies plays a crucial mediating role in this process. The novelty of this research lies in refining financial strategy transformation into three dimensions: capital structure optimization, adjustment of investment decisions, and reinforcement of risk management, while introducing digital transformation as a moderating variable for the first time. The results not only enrich the theoretical fr amework concerning the relationship between financial strategies and corporate competitiveness but also provide practical guidance for firms in formulating strategic transformation plans that meet the demands of the new era.
Keywords: Financial Strategic Transformation；Enterprise Competitiveness；Digital Technology
目 录
引言 1
一、企业财务战略转型的理论基础 1
(一)财务战略转型的概念界定 1
(二)财务战略转型的核心要素分析 2
(三)财务战略转型的理论框架构建 2
二、财务战略转型对企业竞争力的影响机制 3
(一)企业竞争力的构成与衡量标准 3
(二)财务战略转型对资源配置效率的提升作用 3
(三)财务战略转型对企业创新能力的促进作用 4
三、财务战略转型的关键路径与实践模式 4
(一)数字化技术驱动下的财务转型路径 4
(二)风险管理导向的财务战略调整模式 5
(三)成本优化与价值创造的平衡策略 5
四、财务战略转型与企业竞争力提升的实证研究 6
(一)研究设计与数据来源分析 6
(二)财务转型效果的定量评估方法 6
(三)案例分析与经验总结 7
结论 7
参考文献 9
致谢 9
