中小企业数字化转型的动态绩效评估体制构建研究

Research on Building a Dynamic Performance Evaluation System for Digital Transformation of SMEs

摘要: 针对现有中小企业数字化转型评估体系依赖内部调研、数据获取难的问题，本研究构建了一套基于外部可观测信号的动态绩效评估体系。该体系遵循“基础投入→过程融合→产出效益→战略能力”的四维递进逻辑，开发了12个核心指标，并采用CRITIC-TOPSIS方法进行客观赋权与综合评价。通过对三家制造业中小企业的探索性案例研究，结果表明：三家企业综合绩效指数分别为1、0.27、0，与类型化判断基本吻合；数字化岗位占比、软件著作权登记数量和政府数字化补贴或认定是区分转型绩效的关键指标；研究识别出“战略驱动型”“平台赋能型”“技术积累型”三条具有启示意义的转型路径。本研究为后续大规模实证检验提供了框架基础与方法参考，也为政府精准施策提供了科学依据。

Abstract: To address the issues that existing evaluation systems for SME digital transformation rely on internal surveys and face difficulties in data collection, this study constructs a dynamic performance evaluation system based on externally observable signals. This system follows a four-dimensional progressive logic of “basic input → process integration → output efficiency → strategic capability”, develops 12 core indicators, and uses the CRITIC-TOPSIS method for objective weighting and comprehensive evaluation. An exploratory case study of three manufacturing SMEs shows that the comprehensive performance indices of the three companies are 1, 0.27, and 0, which basically match typological judgments; the proportion of digital positions, number of software copyrights registered, and government digital subsidies or certifications are key indicators for distinguishing transformation performance; the study identifies three insightful transformation paths: “strategy-driven”, “platform-empowered”, and “technology-accumulation”. This research provides a framework and methodological reference for subsequent large-scale empirical testing and offers a scientific basis for government targeted policies.