制造业企业数字化转型对财务绩效的影响研究综述
A Review of Research on the Impact of Digital Transformation on the Financial Performance of Manufacturing Companies
摘要: 制造业是国民经济的支柱产业和经济增长的发动机。数字化转型已经成为制造企业实现新旧动能转换的重要路径，厘清数字化转型对企业财务绩效的影响机理对于有效推进企业数字化转型具有重要的意义。本文通过文献研究法，收集关于数字化转型的相关案例，对制造业企业数字化转型对财务绩效的影响进行分析探讨，对前人所做的研究以及现阶段有关学者的主要观点进行综述，希望能够为国内相关领域的研究思路提供参考。
Abstract: The manufacturing industry is the pillar industry of the national economy and the engine of economic growth. Digital transformation has become an important path for manufacturing enterprises to realize the transformation of old and new dynamics. Clarifying the mechanism of the impact of digital transformation on the financial performance of enterprises is of great significance to effectively promote the digital transformation of enterprises. This paper analyzes and discusses the impact of digital transformation on the financial performance of manufacturing enterprises by collecting relevant cases about digital transformation through literature research method, and reviews the research done by previous authors as well as the main views of relevant scholars at this stage, hoping to provide reference for the research ideas in related fields in China.
文章引用：黄鑫平, 张丹. 制造业企业数字化转型对财务绩效的影响研究综述[J]. 现代管理, 2023, 13(8): 1102-1107. https://doi.org/10.12677/MM.2023.138138

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