摘要
2020年9月国资委发布了《关于加快推进国有企业数字化转型工作的通知》,明确指出国企数字化转型的方向。本文架构了企业数字化方案设计和实施步骤的一般性框架,以中国石油、中国石化、中国海油为案例,分析了能源央企转型过程中战略设计和实施路径中的核心要素。研究发现,3家企业在战略设计上存在共性,都依据自身特点培育数字化时代的核心竞争力,在现有数字化基础上进行业务场景整合,把促进全行业业态转变的价值模式作为目标。研究表明,在实施路径上,对数据密度高而数据基础建设不足的企业,要积极推进数据要素的系统性方案设计;对各生产环节高耦合的企业,要重视建设生产和运营管控能力;对重视下游市场影响力的企业,要特别注意业务模式的重构。
This paper constructs a general framework of enterprise digital scheme design and implementation steps, and takes PetroC hina, Sinopec and CNOOC as cases to analyze the core elements of strategic design and implementation path in the digital transformation process of energy central enterprises. The research shows that for the implementation path, enterprises with high data density but insufficient data infrastructure should actively promote the systematic scheme design of data elements, while the enterprises with high coupling of production links should pay attention to the construction of production and operation control ability, and the enterprises that attach importance to the influence of downstream market should pay special attention to the reconstruction of business model.
出处
《管理会计研究》
2021年第4期13-21,87,共10页
MANAGEMENT ACCOUNTING STUDIES