数字化转型下海尔集团内部控制体系的变革与风险应对研究

Research on the Transformation and Risk Response of Haier Group’s Internal Control System under Digitalization Transformation

摘要: 本文聚焦于数字化转型对企业内部控制体系带来的挑战与变革。系统分析了数字化对内部控制五要素的重塑，并识别出技术依赖、数据安全与组织人才三类新型风险。本研究采用单案例研究方法，以海尔集团为例，深入剖析其通过“人单合一”模式与工业互联网平台，实现内控体系从静态合规向动态赋能演进的实践路径。案例揭示，数字化内控的核心在于平台化组织重构控制环境、数据驱动实现风险实时评估与控制活动智能化。基于理论分析与案例启示，本文最终提出企业应确立数字风控新思维、构建数据安全治理体系并强化技术人才保障，以构建兼顾赋能与护航的新型内控体系。

Abstract: This paper focuses on the challenges and transformations brought by digital transformation to corporate internal control systems. It systematically analyzes how digitalization reshapes the five elements of internal control and identifies three new types of risks: technological dependency, data security, and organizational talent. Using a single-case study approach with Haier Group as an example, the research deeply examines the practical path through which Haier has evolved its internal control system from static compliance to dynamic empowerment, leveraging the “Rendanheyi” model and an industrial internet platform. The case reveals that the core of digital internal control lies in reconfiguring the control environment through platform-based organizational restructuring, enabling real-time risk assessment via data-driven approaches, and achieving intelligent control activities. Based on theoretical analysis and insights from the case, this paper ultimately proposes that enterprises should establish a new mindset for digital risk management, build a data security governance system, and strengthen technical talent support to develop a new internal control framework that simultaneously enables innovation and ensures protection.