传统产业数字化转型对企业财务绩效的影响——以Z集团为例

The Effects of Digital Transformation in Traditional Industries on Corporate Financial Performance—A Case Study of Z Group

摘要: 数字化转型是近年来国家经济发展的重点内容，是传统产业高质量发展的突破口。采矿业发展历史长远，又面临成熟期缓慢发展的瓶颈，进行数字化转型高质量生产是最优路径。因此，本文选取Z集团为研究案例，对其数字化转型措施以及财务绩效进行分析，发现企业数字化转型有利于控制管理成本，提高盈利水平。但是，浅显的数字化转型在初期能够带来明显优势，对后期企业的财务绩效提升略显乏力。因此要根据企业自身行业及发展情况，定制“个性化”深度数字化转型方案，进一步提升企业财务绩效。

Abstract: Digital transformation has been a key focus of national economic development in recent years and serves as a breakthrough for the high-quality development of traditional industries. The mining industry, characterized by its long history, faces the bottleneck of slow growth during its maturity stage. Pursuing digital transformation for high-quality production represents the optimal path. Therefore, this paper selects Z Group as a case study to analyze its digital transformation initiatives and their impact on financial performance. The analysis reveals that enterprise digital transformation facilitates the control of management costs and enhances profitability. However, while superficial digital transformation can deliver clear advantages in the initial stages, it proves less effective in enhancing a company’s financial performance during later phases. Consequently, it is crucial to develop “Personalized” and in-depth digital transformation strategies tailored to the specific industry context and developmental stage of the enterprise to further improve its financial performance.