摘 要：随着数字经济的快速发展，企业数字化转型已成为提升竞争力和实现可持续发展的关键路径，而财务战略作为企业资源配置与价值管理的核心工具，在数字化转型中发挥着不可或缺的作用。本研究旨在探讨企业财务战略与数字化转型的融合路径，通过构建理论框架并结合实证分析，揭示两者协同作用的内在机制。研究采用问卷调查与案例分析相结合的方法，选取多个行业代表性企业进行深入研究，发现财务战略的优化能够显著促进数字化转型进程，同时数字化转型也反向推动财务战略的创新与升级。研究表明，构建以数据驱动为核心的财务管理模式、强化财务部门的数字化能力以及完善风险控制体系是实现二者深度融合的关键路径。本研究的创新点在于首次提出“财务数字化协同效应”概念，并从理论与实践层面验证了其有效性，为相关领域的研究提供了新视角，也为企业管理者制定数字化转型策略提供了重要参考。
关键词：数字化转型；财务战略；财务数字化协同效应
Abstract：With the rapid development of the digital economy, digital transformation in enterprises has become a critical pathway for enhancing competitiveness and achieving sustainable development. As a core tool for resource allocation and value management, financial strategy plays an indispensable role in this process. This study aims to explore the integration pathways between corporate financial strategies and digital transformation by constructing a theoretical fr amework and combining it with empirical analysis, thereby revealing the underlying mechanisms of their synergistic effects. The research employs a mixed-methods approach, integrating questionnaire surveys and case studies, focusing on representative enterprises across multiple industries. Findings indicate that the optimization of financial strategies significantly facilitates the progress of digital transformation, while digital transformation, in turn, drives innovation and upgrades in financial strategies. The study highlights that establishing a data-driven financial management model, strengthening the digital capabilities of the finance department, and improving the risk control system are key pathways to achieving deep integration between the two. A notable contribution of this research is the introduction of the concept of "financial-digital synergy," which is validated both theoretically and practically, offering new perspectives for related academic research and providing significant insights for enterprise managers in formulating digital transformation strategies.
Keywords: Digital Transformation；Financial Strategy；Financial Digital Synergy
目 录
引言 1
一、企业财务战略与数字化转型的理论基础 1
(一)财务战略的核心内涵 1
(二)数字化转型的基本概念 2
(三)理论框架与研究意义 2
二、财务战略对数字化转型的影响机制 3
(一)资源配置与数字化投入 3
(二)风险管理与技术应用 3
(三)绩效评价与转型效果 4
三、数字化转型对企业财务战略的重塑路径 4
(一)数据驱动的决策优化 4
(二)智能财务体系的构建 5
(三)财务管理模式的创新 5
四、财务战略与数字化转型的融合实践分析 6
(一)融合模式的设计原则 6
(二)实施路径的关键环节 6
(三)成功案例的经验总结 7
结论 7
参考文献 9
致谢 9
关键词：数字化转型；财务战略；财务数字化协同效应
Abstract：With the rapid development of the digital economy, digital transformation in enterprises has become a critical pathway for enhancing competitiveness and achieving sustainable development. As a core tool for resource allocation and value management, financial strategy plays an indispensable role in this process. This study aims to explore the integration pathways between corporate financial strategies and digital transformation by constructing a theoretical fr amework and combining it with empirical analysis, thereby revealing the underlying mechanisms of their synergistic effects. The research employs a mixed-methods approach, integrating questionnaire surveys and case studies, focusing on representative enterprises across multiple industries. Findings indicate that the optimization of financial strategies significantly facilitates the progress of digital transformation, while digital transformation, in turn, drives innovation and upgrades in financial strategies. The study highlights that establishing a data-driven financial management model, strengthening the digital capabilities of the finance department, and improving the risk control system are key pathways to achieving deep integration between the two. A notable contribution of this research is the introduction of the concept of "financial-digital synergy," which is validated both theoretically and practically, offering new perspectives for related academic research and providing significant insights for enterprise managers in formulating digital transformation strategies.
Keywords: Digital Transformation；Financial Strategy；Financial Digital Synergy
目 录
引言 1
一、企业财务战略与数字化转型的理论基础 1
(一)财务战略的核心内涵 1
(二)数字化转型的基本概念 2
(三)理论框架与研究意义 2
二、财务战略对数字化转型的影响机制 3
(一)资源配置与数字化投入 3
(二)风险管理与技术应用 3
(三)绩效评价与转型效果 4
三、数字化转型对企业财务战略的重塑路径 4
(一)数据驱动的决策优化 4
(二)智能财务体系的构建 5
(三)财务管理模式的创新 5
四、财务战略与数字化转型的融合实践分析 6
(一)融合模式的设计原则 6
(二)实施路径的关键环节 6
(三)成功案例的经验总结 7
结论 7
参考文献 9
致谢 9
