数字化转型对企业财务风险的影响路径研究

Study on the Impact Path of Digital Transformation on Corporate Financial Risk

摘要: 随着数字经济的发展，数字化转型已经成为企业寻求高质量发展的必经之路。数字化转型为企业的生产经营带来了新的变化，提高了经营效率，同时对企业的财务风险管理带来了深远的影响，基于此，本文以财务风险为视角，在梳理企业财务风险管控所面临的挑战的基础上，深层次剖析了数字化转型对企业财务风险的影响路径：企业数字化转型可以通过缓解融资约束、数字化供应链管理以及健全内部控制这三条路径对企业的财务风险产生抑制作用。同时，本文也基于影响路径的分析，探讨数字化转型背景下企业财务风险的防范措施，为企业在数字化转型的时代下实现高质量发展提供进一步的参考。

Abstract: With the development of the digital economy, digital transformation has become a necessary path for enterprises to seek high-quality development. Digital transformation has brought new changes to the production and operation of enterprises, improved operational efficiency, and had a profound impact on the financial risk management of enterprises. Based on this, this article takes a financial risk perspective, and on the basis of sorting out the challenges faced by enterprise financial risk control, deeply analyzes the impact path of digital transformation on enterprise financial risk: enterprise digital transformation can suppress financial risk by alleviating financing constraints, digital supply chain management, and improving internal control. Meanwhile, based on the analysis of the impact path, this article also explores the preventive measures for financial risks of enterprises under the background of digital transformation, providing further reference for enterprises to achieve high-quality development in the era of digital transformation.