试论风险矩阵在企业数字化转型中的应用

On the Application of Risk Matrix in the Digital Transformation of Enterprises

在数字经济成为社会经济发展趋势的今天,数字化转型将成为我国企业在数字经济时代所做出的必然选择。但在企业数字化转型的过程中,风险与机遇并存。本文引入风险矩阵这一管理会计工具,在遵循全面性、融合性和重要性原则的基础上,将其运用到企业数字化转型的过程中,并对识别出来的风险提出相应的防范建议。

Today, digital economy has become the trend of social and economic development, and digital transformation will become the inevitable choice of Chinese enterprises in the digital economy era. However, in the process of enterprise digital transformation,risks and opportunities coexist. This paper introduces the risk matrix, a management accounting tool, and applies it to the process of enterprise digital transformation on the basis of following the principles of comprehensiveness, integration and importance, and puts forward corresponding prevention measures for the identified risks.