摘 要
随着数字经济的蓬勃发展，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，而首席财务官（CFO）作为企业战略决策的重要参与者，在这一过程中承担着愈发重要的角色。本研究旨在探讨数字化转型背景下CFO角色转型对企业战略落地的影响机制，并揭示其在推动企业战略目标实现中的作用。研究采用混合研究方法，通过问卷调查与深度访谈相结合的方式，收集了来自不同行业、规模企业的数据样本，以量化分析CFO角色转型的关键维度及其对战略落地效果的作用。研究结果表明，数字化转型驱动下，CFO的角色已从传统的财务管控者向价值创造者和战略引领者转变，这种转型显著提升了企业在资源配置、风险控制及绩效评估等方面的效率，从而促进了战略目标的有效达成。此外，研究发现技术赋能、组织支持以及CFO自身的数字化能力是影响其角色转型成功与否的关键因素。本研究的创新点在于首次系统性地构建了CFO角色转型与企业战略落地之间的理论框架，并通过实证分析验证了两者之间的正向关系。这一成果不仅丰富了数字化转型与企业管理领域的理论研究，还为企业在实践中优化CFO职能配置、提升战略执行力提供了重要参考。
关键词：数字化转型；首席财务官角色转型；企业战略落地；技术赋能；数字化能力
Abstract
With the vigorous development of the digital economy, enterprise digital transformation has become a critical pathway to enhance competitiveness and achieve sustainable development. In this process, the Chief Financial Officer (CFO), as a key participant in corporate strategic decision-making, is assuming an increasingly important role. This study aims to explore the impact mechanism of CFO role transformation on the implementation of corporate strategy under the context of digital transformation and to reveal its role in promoting the achievement of strategic ob jectives. A mixed-methods approach was adopted, combining questionnaire surveys with in-depth interviews to collect data samples from enterprises across various industries and scales. This approach facilitated the quantitative analysis of the key dimensions of CFO role transformation and their effects on the outcomes of strategy implementation. The results indicate that under the impetus of digital transformation, the role of the CFO has evolved from traditional financial controllership to value creation and strategic leadership. This transformation significantly enhances efficiency in resource allocation, risk management, and performance evaluation, thereby facilitating the effective attainment of strategic goals. Additionally, the study finds that technology empowerment, organizational support, and the CFO’s own digital capabilities are critical factors influencing the success of their role transformation. The innovation of this research lies in the systematic construction of a theoretical fr amework linking CFO role transformation with the implementation of corporate strategy, which is empirically validated through a positive relationship between the two. This outcome not only enriches theoretical research in the fields of digital transformation and enterprise management but also provides significant references for optimizing CFO function configurations and enhancing strategic execution in practical applications.
Keywords: Digital Transformation; Chief Financial Officer Role Transition; Corporate Strategy Implementation; Technology Empowerment; Digital Capability
目 录
1绪论 1
1.1数字化转型与CFO角色转型的背景分析 1
1.2研究意义 1
1.3国内外研究现状综述 1
1.4本文研究方法与创新点 2
2CFO角色转型在数字化时代的内涵与特征 2
2.1数字化时代CFO职能的演变趋势 2
2.2CFO从财务管理者到战略参与者的转变 3
2.3数据驱动下CFO的核心能力要求 3
2.4CFO角色转型的关键挑战分析 4
2.5CFO转型对企业战略支持的作用机制 4
3数字化转型中CFO对企业战略制定的影响 5
3.1CFO在企业战略规划中的定位与作用 5
3.2数据分析能力提升战略决策科学性 5
3.3CFO推动战略目标与财务资源的匹配 5
3.4数字化工具助力CFO优化战略方案设计 6
3.5案例分析：CFO在战略制定中的实践 6
4CFO角色转型对企业战略执行与落地的促进作用 7
4.1CFO在战略执行中的监控与反馈功能 7
4.2数字化技术赋能战略执行过程管理 7
4.3CFO通过绩效评估推动战略目标达成 8
4.4CFO协调跨部门合作以保障战略落地 8
4.5风险管理视角下的CFO战略执行支持 9
结论 10
参考文献 11
致 谢 12
