“双轮”驱动下传统零售企业财务数字化转型路径研究

Research on financial digitization transformation path of traditional retail enterprises driven by“double wheels”

数字技术快速发展影响着各行各业并渗透到企业运营的各个环节,传统零售企业面临着严重的业务危机。财务组织作为管理中枢,财务数字化转型已迫在眉睫。传统零售企业财务转型的意义在于实现企业物质流、价值流、信息流的融合,增强资金外部响应力,最终沉淀可复用的业务服务能力,达到降本增效的目的。基于构建平台思维下中台架构和“数字化魔方”转型战略的“双轮驱动式”财务数字化转型模型,结合目前数字化转型“摸着石头过河”和“烟囱式”系统架构等问题,从技术和战略角度出发探讨企业财务数字化转型可操作的路径,把握数字化转型与中台架构“技术轮”和数字化魔方“战略轮”的关系,以管理驾驶舱的思想为指引,助力企业平稳过渡并实现高质量发展。

The rapid development of digital technology has affected all walks of life and penetrated into all aspects of enterprise operation.Traditional retail enterprises are facing serious business crisis.As the financial organization is the management center,it is urgent for enterprises to carry out financial digital transformation.The significance of the financial transformation of traditional retail enterprises is to realize the integration of material flow,value flow and information flow,enhance the external response of funds,and finally acquire the reusable business service ability to achieve the purpose of cost reduction and efficiency increase.On the basis of the construction of the middle platform architecture and the“two-wheel drive”financial digital transformation model based on the“digital magic cube”transformation strategy under the platform thinking,combined with the existing problems like“crossing the river by feeling the stones”and“chimney”system architecture in digital transformation,this paper discusses the operable path of enterprise financial digital transformation from the perspective of technology and strategy.This paper also grasps the relationship between digital transformation and the“technical wheel”of the middle platform architecture with the“strategic wheel”of the digital magic cube,and helps enterprises to achieve high-quality development through a smooth transition guided by the idea of managing the cockpit.