数字化转型背景下中小企业财务风险研究

Research on Financial Risks of Small and Medium-Sized Enterprises in the Context of Digital Transformation

摘要: 在数字经济浪潮推动下，中小企业数字化转型成为提升核心竞争力的必然选择，转型过程中既蕴含效率提升、模式创新的发展机遇，也潜藏着各类新型财务风险。本文基于动态能力理论与资源基础观，系统梳理国内外数字化转型与财务风险的研究现状，明确现有研究缺口与本文理论贡献。摒弃传统财务风险分类框架，构建“技术引进–流程再造–商业模式创新”的转型阶段式财务风险分析框架，剖析各阶段独特的财务风险表现及演变规律，最终针对性提出风险防范措施，为中小企业平稳推进数字化转型、强化财务风险管理提供理论支撑与实践启示。

Abstract: Driven by the wave of the digital economy, digital transformation has become an inevitable choice for small and medium-sized enterprises (SMEs) to enhance their core competitiveness. The transformation process not only presents development opportunities for efficiency improvement and mode innovation but also harbors various new financial risks. Based on the dynamic capability theory and resource-based view, this paper systematically reviews the current research status of digital transformation and financial risks at home and abroad, clarifying existing research gaps and the theoretical contributions of this paper. It abandons the traditional financial risk classification framework and constructs a phased financial risk analysis framework for transformation, encompassing “technology introduction, process reengineering, and business model innovation.” This framework analyzes the unique financial risk manifestations and evolution patterns at each stage, and ultimately proposes targeted risk prevention measures to provide theoretical support and practical insights for SMEs to smoothly advance their digital transformation and strengthen financial risk management.