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企业财务数字化转型研究 : 基于中国多案例质性分析
Digital Transformation of Enterprise Finance : A Qualitative Analysis Based on Multiple Cases in China
기업재무수자화전형연구 : 기우중국다안례질성분석
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- 발행기관
- 부산대학교 중국전략연구소(구 부산대학교 중국연구소) 바로가기
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- 간행물
- Journal of China Studies KCI 등재 바로가기
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- 통권
- 제25권 2호 (2022.06)바로가기
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- 페이지
- pp.1-24
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- 저자
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- 언어
- 중국어(CHI)
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- URL
- https://www.earticle.net/Article/A415058
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6,100원
원문정보
초록
- 영어
- In recent years, digital technologies and their embeddedness have attracted academic attention beyond information systems. There has been significant and steady growth in the number of publications on the different technical and organizational aspects of digital transformation. Digital transformation and the resulting business model innovations fundamentally change consumer expectations and behavior and disrupt the traditional market, putting tremendous pressure on businesses. Thus, organizations of all types and sizes emphasize digital transformation, which is becoming increasingly prevalent and necessary across all business functions. This form of organizational transformation often maximizes firm outcomes and profits, thereby responding to market demands and achieving a sustainable competitive advantage. Finance departments are at the core of any enterprise. How should they build their frameworks and paths for digital transformation? Few studies have addressed this question. To fill the gap and enrich the theoretical connotations and practical guidance for the digital transformation of enterprise finance, we selected three representative Chinese companies, ZTE, Sany Group, and FAW-Volkswagen Automobile Co., as case studies to examine their successful path for the digital transformation of enterprise finance using qualitative analysis. We first propose a three-tier progressive theoretical framework for the digital transformation of enterprise finance: Financial sharing at the bottom level, financial automation and intelligence at the middle level, and financial digitalization at the top level. Then, a comprehensive and detailed explanation of the evolutionary path and the critical issues in the implementation process of their digital transformation of finance is provided from this framework. Our results show that the successful digital transformation of enterprise finance is not a simple linear development process but a cascading process of iterative renewal. More detailed conclusions can be summarized as follows: 1) Enterprises implement bottom-level financial sharing under operational pressure; 2) Enterprises have gradually evolved into middle-level financial automation and intelligence; 3) Enterprises practice top-level financial digitization using cloud computing, big data, and other tools. Our results offer a theoretical lens for scholars studying digital transformation in enterprise finance. Moreover, we provide practical insights for a better digital transformation of enterprise finance.
목차
Abstract
1. 引言
2. 文献回顾
3. 理论框架构建
4. 研究设计
4.1 案例选择
4.2 研究方法
5. 研究分析与讨论
5.1 企业财务数字化转型的底层阶段：建立财务共享中心
5.2 企业财务数字化转型的中层阶段：实现财务的自动化和智能化
5.3 企业财务数字化转型的顶层阶段：完成“数字神经系统”的财务数字化
6. 结论
6.1 研究结论
6.2 研究贡献与启示
6.3 研究的局限性与未来研究方向
参考文献
키워드
Digital transformation Enterprise finance Financial sharing Financial intelligence Digital neural networking.저자
간행물 정보
발행기관
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- 발행기관명
- 부산대학교 중국전략연구소(구 부산대학교 중국연구소) [Institute of China Strategy]
- 설립연도
- 2006
- 분야
- 사회과학>사회복지학
- 소개
- 본 연구소의 설립을 통해 우선 한중 양국 국민의 상호이해와 교류증진을 위한 인문, 사회과학적인 연구는 물론이고, 이를 통해 기업(인)이 중국에 안정적인 정착과 교류를 할 수 있는 각종 환경을 조성하고자 한다. 게다가 본 연구소는 기존의 연구소의 기능과는 달리 단순한 학술 교류에 머물지 않고 인적 교류를 통해 양국관계의 이해를 증진하고 나아가 한국과 중국의 각종 프로젝트를 적극 유치, 개발함으로써 지속적으로 재원의 창출을 도모하고자 한다.
간행물
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- 간행물명
- Journal of China Studies
- 간기
- 계간
- pISSN
- 1975-5902
- eISSN
- 3022-5590
- 수록기간
- 2006~2026
- 등재여부
- KCI 등재
- 십진분류
- KDC 912 DDC 951
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