数字化转型背景下信息技术企业财务绩效研究——以东软集团为例

Research on Financial Performance of Information Technology Enterprises under the Background of Digital Transformation—Taking Neusoft Corporation as an Example

摘要: 随着数字经济时代的到来，数字化转型已成为信息技术企业发展的新动力。本文以东软集团为研究对象，选取其2021年~2025年的财务数据，分析数字化转型持续推进阶段企业财务绩效的变化情况。研究发现，数字化转型对提高企业总资产周转率、存货周转率等有积极作用，但是也显露出盈利改善滞后、资金周转压力增大、数字化成果转化效率不足等问题，整体呈现出“运营优化先行，价值释放滞后”的特点。基于此，本文从深化业财融合、优化应收账款管理、提高资金配置效率和强化研发成果转化等方面给出优化建议，以期为同类型企业的数字化转型实践提供参考。

Abstract: With the advent of the digital economy era, digital transformation has become a new driving force for the development of information technology enterprises. Taking Neusoft Corporation as the research object, this paper selects its financial data from 2021 to 2025 to analyze the changes in corporate financial performance during the continuous advancement of digital transformation. The study finds that digital transformation exerts a positive effect on improving enterprises’ total asset turnover ratio and inventory turnover ratio. Nevertheless, it also exposes several problems including lagging profit improvement, mounting capital turnover pressure and insufficient conversion efficiency of digital achievements, presenting an overall characteristic of “prior optimized operation and delayed value realization”. On this basis, this paper puts forward optimization suggestions from the perspectives of deepening industry-finance integration, optimizing accounts receivable management, boosting capital allocation efficiency and strengthening the transformation of R&D achievements, so as to provide references for the digital transformation practices of similar enterprises.