数据资产化下电商企业财务管理体系创新研究——以卓创资讯为例

Innovation Research on E-Commerce Enterprise Financial Management Systems under Data Assetization—A Case Study of Sublime China Information Co., Ltd.

摘要: 在数字经济加速渗透的当下，数据资产化推动财务管理体系的变革，提升财务管理体系的效率已成为企业适配数据资产化趋势的核心方向。本文以卓创资讯为样本，采用案例分析法展开探究，研究发现：与传统财务管理体系相比，基于数据资产化的财务管理体系的不同体现在基础、驱动、模式三方面；基于数据资产化的财务管理体系还面临技术基础设施薄弱、数据资产质量与整合难题、业数财数据协同程度低、组织变革与财务人才短缺四大难题；为解决上述问题，本文提出AI赋能财务体系、流程数据治理、搭建协同框架、组织人才双驱动的四维路径。本研究为数据资产化背景下企业财务管理体系创新提供了典型实践样本，更为同类型电商企业的财务管理转型提供切实指引。

Abstract: Against the backdrop of the accelerated penetration of the digital economy, data assetization is driving the transformation of financial management systems, and enhancing the efficiency of these systems has become a core direction for enterprises to adapt to the trend of data assetization. Taking Sublime China Information Co., Ltd. as a sample, this paper conducts an exploration using the case study method. The research findings are as follows: Compared with traditional financial management systems, the financial management system based on data assetization differs in three aspects: foundation, driving force, and model; the financial management system based on data assetization also faces four major challenges, namely weak technical infrastructure, difficulties in data asset quality and integration, low synergy among business, data and financial data, and organizational transformation and shortage of financial talents; to address the above issues, this paper proposes a four-dimensional path, including AI-enabled financial system, process data governance, establishment of a synergy framework, and dual drive of organization and talents. This study provides a typical practical sample for the innovation of enterprise financial management systems in the background of data assetization, and more importantly, offers practical guidance for the financial management transformation of similar e-commerce enterprises.