数字经济背景下企业信息化建设路径

Pathways for Enterprise Informatization Construction in the Digital Economy

摘要: 数字经济时代，数据成为关键生产要素，但我国企业信息化普遍面临“高投入、低时效”困境，硬件升级与数据治理、业财融合及系统整合之间存在显著落差。本文以会计信息化为核心视角，系统梳理企业信息化的理论演进与建设现状，诊断当前存在的“信息孤岛”与“价值孤岛”双重问题，并从技术融合、数据治理、业财融合、组织变革和制度保障五个维度构建“五维协同”的企业信息化建设路径。研究指出，企业信息化的本质应从技术“器用”转向数据驱动的管理重构。本文旨在为企业信息化建设提供理论参考与实践指引。

Abstract: In the era of the digital economy, data has become a critical factor of production. However, enterprise informatization in China generally faces the dilemma of “high investment but low effectiveness” with a significant gap between hardware upgrades and data governance, business-finance integration, and system integration. This paper adopts accounting informatization as its core perspective to systematically review the theoretical evolution and current status of enterprise informatization. It diagnoses the dual problems of “information silos” and “value silos” that currently exist, and constructs a “five-dimensional synergy” path for enterprise informatization development across five dimensions: technological integration, data governance, business-finance integration, organizational transformation, and institutional safeguards. The study indicates that the essence of enterprise informatization should shift from the instrumental use of technology to a data-driven restructuring of management. This paper aims to provide theoretical references and practical guidance for enterprise informatization.