数字化转型对跨境电商企业财务绩效的影响路径研究

Research on the Impact Path of Digital Transformation on the Financial Performance of Cross-Border E-Commerce Enterprises

摘要: 在数字经济浪潮和全球贸易合规化的大背景之下，跨境电商正在经历从“平台铺货”朝着“DTC (Direct-to-Consumer)品牌化”的范式演进过程，数字化转型作为重构价值链的核心变量内容，对企业财务绩效有着十分深远的影响作用，本文基于信息不对称理论、代理成本理论以及资源基础理论，系统梳理了数字化转型对DTC出海企业财务绩效的影响机理情况，研究发现数字化转型通过AI驱动的精准选品与营销、敏捷供应链下的存货成本优化以及基于业财融合的风险穿透管理这三条路径来提升财务绩效，同时本文深入分析了组织惯性与数据孤岛所形成的财务阻滞因子问题，最后提出构建DTC全链路数据中台、建立利润敏感型动态评估体系等策略，目的是为企业实现高质量增长提供参考依据。

Abstract: Against the backdrop of the digital economy wave and global trade compliance, cross-border e-commerce is undergoing a paradigm shift from “platform-based product distribution” to “DTC (Direct-to-Consumer) branding”. Digital transformation, as a core variable in restructuring the value chain, has a profound impact on corporate financial performance. This paper, based on information asymmetry theory, agency cost theory, and resource-based theory, systematically reviews the impact mechanism of digital transformation on the financial performance of DTC companies going global. The study finds that digital transformation improves financial performance through three paths: AI-driven precise product selection and marketing, inventory cost optimization under agile supply chains, and risk penetration management based on business-finance integration. Furthermore, this paper deeply analyzes the financial bottlenecks caused by organizational inertia and data silos. Finally, it proposes strategies such as building a full-link data platform for DTC and establishing a profit-sensitive dynamic evaluation system, aiming to provide a reference for enterprises to achieve high-quality growth.