业财融合视角下国有企业财务数字化转型的影响机制研究

Research on the Impact Mechanisms of Financial Digital Transformation in State-Owned Enterprises from the Perspective of Business-Finance Integration

摘要: 在高质量发展与数字化转型的双重驱动下，业财融合已成为提升国有企业财务管理效能的关键路径。本文旨在探讨业财融合视角下，影响国有企业财务数字化转型的内在机制。研究发现，数据孤岛、流程滞后、风控薄弱与人才缺失是制约转型成效的四大关键因素，它们相互交织，共同影响了业财协同的深度。基于此，本文从数据整合、流程再造、风险防控与人才培养四个维度，系统提出了对应的优化路径，以期为国有企业财务数字化转型提供助力。

Abstract: Driven by both high-quality development goals and accelerating digital transformation, the integration of business and finance has become a crucial path for enhancing financial management effectiveness in state-owned enterprises. This study examines the internal mechanisms influencing the digital transformation of financial functions in state-owned enterprises from the perspective of business-finance integration. The findings indicate that data fragmentation, lagging process systems, weak risk control, and shortages of interdisciplinary talent constitute four major factors restricting transformation outcomes. These issues are interrelated and jointly shape the depth of collaboration between business and finance. In response, this paper proposes optimization strategies across four dimensions—data integration, process re-engineering, risk management, and talent development—to support the advancement of financial digital transformation in state-owned enterprises.