沙钢集团数字化转型对财务绩效的影响研究

Research on the Impact of Digital Transformation on Financial Performance in Shagang Group

摘要: 在钢铁行业供给侧改革与数字化浪潮叠加背景下，数字化转型已成为传统钢铁企业突破发展瓶颈、提升财务绩效的核心路径。本文以沙钢集团为研究对象，聚焦其数字化转型对财务绩效的影响机制与实践成效。通过梳理沙钢业财一体化平台建设、全产业链数字化协同等转型举措，结合财务绩效核心评价指标，剖析数字化转型通过资源优化配置、流程效率提升、风险精准管控对财务绩效的作用路径。研究发现，沙钢数字化转型显著降低了运营成本、提升了资源利用效率与盈利水平，其转型经验可为钢铁行业及传统制造业通过数字化升级赋能财务绩效提供实践参考。本文的研究结论丰富了传统企业数字化转型与财务绩效关联研究成果，对企业优化数字化转型策略、实现高质量发展具有重要启示。

Abstract: Against the backdrop of supply-side reforms and the digital transformation wave in the steel industry, digital transformation has become a core pathway for traditional steel enterprises to break through development bottlenecks and enhance financial performance. Taking Shagang Group as the research subject, this study focuses on the impact mechanisms and practical effects of its digital transformation on financial performance. By reviewing transformation initiatives such as the construction of an integrated financial and operational platform and digital collaboration across the entire industrial chain, and combining core financial performance evaluation metrics, the study analyzes the pathways through which digital transformation influences financial performance via resource optimization, process efficiency improvement, and precise risk management. The findings reveal that Shagang’s digital transformation has significantly reduced operating costs, improved resource utilization efficiency, and enhanced profitability. Its transformation experience provides practical insights for the steel industry and traditional manufacturing sectors to leverage digital upgrades for financial performance enhancement. The research conclusions enrich the body of knowledge on the relationship between digital transformation and financial performance in traditional enterprises, offering important implications for optimizing digital transformation strategies and achieving high-quality development.