数字经济时代电商企业的财务管理挑战与转型路径——基于阿里巴巴集团的案例研究

Financial Governance Challenges and Transformation Pathways for E-Commerce Enterprises in the Digital Economy Era —A Case Study on Alibaba Group

摘要: 在数字经济时代，电商企业面临数据资产计量难、多边生态协同复杂、风险管控滞后等核心财务管理挑战。本文以阿里巴巴集团为案例，剖析其转型路径：通过构建“大中台”财务共享体系强化数据驱动决策能力；利用AI与区块链技术升级风险控制与合规管理；推动“业财融合”及生态伙伴协同治理机制创新。研究表明，技术赋能、组织变革与生态治理深度融合是电商企业财务管理转型的关键，为同类企业提供实践启示。

Abstract: In the digital economy era, e-commerce enterprises face core financial governance challenges, including difficulties in quantifying data assets, complexities in coordinating multi-stakeholder ecosystems, and lagging risk management and control. Taking Alibaba Group as a case study, this paper analyzes its transformation pathways: it strengthened data-driven decision-making capabilities by building a “Da Zhongtai” (Central Platform) financial shared services system; upgraded risk control and compliance management using AI and Blockchain technologies; and promoted innovation in “business-finance integration” and collaborative governance mechanisms with ecosystem partners. The research indicates that the deep integration of technological enablement, organizational restructuring, and ecosystem governance is key to the financial governance transformation of e-commerce enterprises, offering practical implications for similar companies.