数字化转型背景下业财融合的现实困境与优化路径研究

Research on the Practical Dilemmas and Optimization Paths of Business-Finance Integration under the Background of Digital Transformation

摘要: 随着数字经济的快速发展，数字化转型已成为企业提升核心竞争力的关键路径。业财融合作为整合业务与财务资源的重要手段，在数字化技术赋能下展现出打破“信息孤岛”、实现数据实时共享与价值创造的潜力。然而，当前企业在推进业财融合过程中仍面临数据管理困难、认知理念滞后、组织架构僵化、技术支撑不足及复合人才缺乏等现实困境。本文基于数字化转型背景，系统分析业财融合的现状与挑战，提出优化路径，希望为企业实现业财深度融合提供理论参考与实践指导。

Abstract: With the rapid development of the digital economy, digital transformation has become a key path for enterprises to enhance their core competitiveness. As an important means of integrating business and financial resources, the integration of business and finance has demonstrated the potential to break down “information silos”, achieve real-time data sharing and value creation under the empowerment of digital technologies. However, enterprises still face practical difficulties such as data management challenges, lagging cognitive concepts, rigid organizational structures, insufficient technical support and a shortage of compound talents in the process of promoting the integration of business and finance. Based on the background of digital transformation, this paper systematically analyzes the current situation and challenges of the integration of business and finance, and proposes optimization paths, hoping to provide theoretical references and practical guidance for enterprises to achieve deep integration of business and finance.