数字化转型背景下企业财务信息化的构建与优化研究

Research on the Construction and Optimization of Enterprise Financial Informatization under the Background of Digital Transformation

摘要: 在新一轮数字技术浪潮背景下，企业财务管理正由传统电算化走向全面信息化，但实践中仍面临流程耦合度高、数据价值难以深度挖掘、人才与制度保障不足、技术架构分散等瓶颈。本文以数字化转型与财务信息化为背景，分析两者的协同演进，剖析当前企业财务信息化建设中存在的主要挑战，提出基于“业务导向–管理规范–数据驱动”的三层逻辑架构，构建以微服务与云原生为核心的财务信息化技术平台；最后给出业务流程重塑、中台战略推进、数字化人才与制度保障、数据分析应用及技术融合创新五大优化路径。研究旨在为企业在数字化浪潮中提升财务管理效能、实现业财深度融合和企业信息化转型。

Abstract: Against the backdrop of the new wave of digital technology, corporate financial management is transitioning from traditional computerization to comprehensive informatization. However, in practice, it still faces bottlenecks such as high process coupling, difficulty in deeply mining data value, insufficient talent and institutional support, and fragmented technological architecture. This paper, with a focus on digital transformation and financial informatization, analyzes the co-evolution of the two and examines the main challenges in the current construction of corporate financial informatization. It proposes a three-layer logical framework based on “business orientation - management standardization - data-driven” and constructs a financial informatization technology platform centered on microservices and cloud-native technologies. Finally, it provides five optimization paths: business process reengineering, promotion of the mid-platform strategy, digital talent and institutional support, data analysis application, and technological integration innovation. The research aims to enhance the efficiency of financial management in enterprises, achieve deep integration of business and finance, and support corporate informatization transformation in the digital wave.