数字孪生视角下多法人集团财务风险协同治理机制研究

Research on the Collaborative Governance Mechanism of Financial Risk in Multi-Legal-Entity Corporate Groups from a Digital Twin Perspective

摘要: 在多法人集团不断扩张的背景下，组织结构的复杂化显著加剧了财务风险的隐蔽性与传导性，传统以静态报表与事后控制为主的风险治理模式已难以满足集团化管理需求。本文基于数字孪生理论，构建多法人集团财务风险协同治理框架，系统分析数据割裂与风险协同失效的内在机制，并提出“数据映射–风险识别–动态预警–协同处置–反馈优化”的闭环治理体系。研究表明，数字孪生通过构建多源异构数据的统一映射机制，实现集团层级风险的全局可视化表达；通过实时数据驱动的风险识别模型，有效提升风险感知的时效性与准确性；通过仿真推演与智能决策机制，提高跨法人风险处置效率与资源配置能力。在此基础上，本文进一步从技术、组织、人才与成本四个维度分析数字孪生风险治理体系的实施障碍，并提出分阶段实施路线图、变革管理策略与人才培养建议。

Abstract: Against the backdrop of the continuous expansion of multi-legal-entity corporate groups, the growing complexity of organizational structures has significantly intensified the concealment and transmissibility of financial risks, and traditional risk governance models dominated by static reporting and ex-post control can no longer meet the needs of group-level management. Based on digital twin theory, this paper constructs a collaborative governance framework for financial risks in multi-legal-entity corporate groups, systematically analyzes the internal mechanisms underlying data fragmentation and the failure of risk coordination, and proposes a closed-loop governance system comprising data mapping, risk identification, dynamic early warning, collaborative disposal, and feedback optimization. The results show that digital twin technology realizes the global visualization of group-level risks through a unified mapping mechanism for multi-source heterogeneous data, improves the timeliness and accuracy of risk perception through real-time data-driven risk identification models, and enhances the efficiency of cross-entity risk disposal and resource allocation through simulation and intelligent decision-making mechanisms. On this basis, this paper further analyzes the implementation barriers of the digital twin risk governance system from the four dimensions of technology, organization, talent, and cost, and proposes a phased implementation roadmap, change management strategies, and talent development recommendations.