【作者】 卫启宇；

【导师】 施燕平；

【作者基本信息】 广州大学 ， 会计（专业学位）， 2023， 硕士

【摘要】 党的十八大以来,党中央高度重视发展数字经济,将其上升为国家战略。二十大进一步提出打造具有国际竞争力的数字产业集群。数字化转型作为数字经济发展的重要着力点,广泛赋能各行业各领域,数字化转型不仅仅是优化企业生产的关键技术支撑,更是对企业价值链、组织链、供应链、资金链的全面深刻变革,已经成为企业发展壮大的重要抓手。因此,研究数字化转型对企业绩效的影响及造成影响的作用机理尤为重要。本文采用案例研究法,以京东方为研究对象,剖析了京东方开展数字化转型的动因与路径,分别从财务指标和非财务指标分析了数字化转型对企业绩效的作用,并基于动态能力理论,分析了京东方数字化转型对企业绩效的作用机理,选取京东方作为案例公司的依据是京东方作为显示面板行业龙头企业,数字化转型比较成功,具有代表性,且数据易获取。研究发现:数字化转型通过加强企业对供应商数字化管理、促进生产流程优化、适应市场环境变化、加大数字技术研发投入,从而提升了京东方的绩效水平。财务绩效主要表现为企业成本费用降低、企业盈利能力提高、企业回款效率提高、资金周转加速;非财务绩效主要表现为创新产出比例提高、产品竞争力提高以及品牌影响力提高。通过对京东方数字化转型对企业绩效的影响以及作用机理的研究,得出以下结论:首先是数字化转型提升企业行业竞争力,其次是数字化转型通过提升企业动态能力中的资源整合、资源再配置、协调适应、学习创新能力,从而对企业绩效产生影响。从研究中得到的启示有:企业在数字化转型过程中,应注重与上下游供应商客户企业的合作、提升与数字技术相适应的数字管理能力、重视数字研发投入。本文的贡献在于运用案例研究的方式,分析动态能力在数字化转型对企业绩效产生影响的过程中起到的作用,丰富了数字化转型对企业绩效作用机理的相关研究成果。更多还原

【Abstract】 Since the 18th CPC National Congress,the CPC Central Committee has attached great importance to the development of digital economy and made it a national strategy.The top 20 further proposed to build an internationally competitive digital industry cluster.As an important focus of the development of digital economy,digital transformation can widely empower all industries and fields.Digital transformation is not only a key technical support for optimizing enterprise production,but also a comprehensive and profound reform of enterprise value chain,organizational chain,supply chain and capital chain,which has become an important starting point for the development and growth of enterprises.Therefore,it is particularly important to study the impact of digital transformation on enterprise performance and its mechanism.This paper adopts the case study method,takes BOE as the research object,analyzes the motivation and path of BOE’s digital transformation,analyzes the role of digital transformation on enterprise performance from financial and non-financial indicators respectively,and analyzes the mechanism of boe’s digital transformation on enterprise performance based on the dynamic capability theory.The basis for choosing BOE as the case company is that BOE,as a leading enterprise in the display panel industry,has a relatively successful and representative digital transformation,and its data are easy to obtain.Research findings: Digital transformation improves BOE’s performance by strengthening the enterprise’s digital management of suppliers,promoting production process optimization,adapting to market environment changes,and increasing investment in digital technology research and development.The financial performance mainly includes the reduction of enterprise cost,the improvement of enterprise profitability,the improvement of enterprise cash collection efficiency and the acceleration of capital turnover.The non-financial performance is mainly reflected in the improvement of the proportion of innovation output,the improvement of product competitiveness and the improvement of brand influence.By studying the impact and mechanism of BOE’s digital transformation on enterprise performance,the following conclusions are drawn: firstly,digital transformation improves enterprise’s industrial competitiveness;secondly,digital transformation exerts an impact on enterprise performance by improving the enterprise’s dynamic capabilities of resource integration,resource reallocation,coordination and adaptation,learning and innovation.The enlightenments obtained from the research are as follows: in the process of digital transformation,enterprises should pay attention to the cooperation with upstream and downstream suppliers and customer enterprises,improve the digital management ability commensurate with digital technology,and pay attention to the investment in digital research and development.The contribution of this paper is to use the method of case study to analyze the role of dynamic capability in the process of digital transformation affecting enterprise performance,and enrich the relevant research results of the mechanism of digital transformation on enterprise performance.更多还原