数智化转型对飞鹤企业发展质量的影响及作用机制研究

Research on the Influence and Mechanism of Digital Intelligence Transformation on the Development Quality of Feihe Enterprise

摘要: 数智化转型已成为推动实体企业提质增效和实现高质量发展的重要路径。本文以飞鹤乳业为研究对象，选取2019~2024年企业年度报告及相关财务数据，构建企业层面的数智化转型指标，并以资产收益率(ROA)作为企业发展质量的代理变量。针对单企业样本规模较小的特点，本文引入多维灰色综合关联分析模型，从局部波动、全局规模和演化速率等维度，系统检验数智化转型与企业发展质量之间的动态关联关系，并进一步分析其作用机制。研究结果表明：数智化转型与企业发展质量之间存在显著关联，但其效应具有一定的滞后性；同时，数智化转型能够通过提升资源配置效率、优化成本管控结构等路径，对企业发展质量形成持续赋能。研究结论为制造业企业推进数智化转型、实现高质量发展提供了参考。

Abstract: Digital-intelligent transformation has become an important pathway for real-sector enterprises to improve efficiency and achieve high-quality development. Taking Feihe Dairy as the research object, this study uses the company’s annual reports and financial data from 2019 to 2024 to construct a firm-level indicator of digital-intelligent transformation, and adopts Return on Assets (ROA) as a proxy variable for enterprise development quality. Considering the limitation of a small single-firm time-series sample, this study introduces a multi-dimensional Grey Relational Analysis (GRA) model to examine the dynamic relationship between digital-intelligent transformation and enterprise development quality from the perspectives of local fluctuation, overall scale, and evolutionary rate, and further explores its underlying mechanisms. The results show that digital-intelligent transformation is significantly associated with enterprise development quality, although its effect exhibits a certain time-lag characteristic. Meanwhile, digital-intelligent transformation can continuously enhance enterprise development quality by improving resource allocation efficiency and optimizing cost control structures. The findings provide useful references for manufacturing enterprises in promoting digital-intelligent transformation and achieving high-quality development.