基于D-I-M协同模型的企业数字化转型财务管理风险识别研究
Research on risk identification of enterprise digital transformation financial management based on D-I-M model
魏延辉 1曹文聪 1陈娅茹2
作者信息
- 1. 山东工商学院工商管理学院,山东烟台 264005
- 2. 沈阳建筑大学管理学院,辽宁沈阳 110168
- 折叠
摘要
数字化正在重塑经济发展的轨道,成为赋能经济增长新动力.精准识别财务管理风险中的关键指标及其相互关系,对企业更好地完成数字化转型尤为关键.融合企业人力、运营、财务、环境4个基本维度,从链式传导视角构建转型背景下企业财务管理风险指标体系.通过决策试验与评价实验室(DEMATL)法,分析各影响因素之间中心度和原因度关系,并利用解释结构模型(ISM),将矩阵进一步分析得到影响因素的层级划分,归纳影响因素之间的内在指向关系,最后运用交叉影响矩阵相乘(MICMAC)法计算各因素的驱动—依赖关系以判断其属性类别.提出通过D-I-M协同分析的方法,识别财务管理风险路径,为企业进行多链融合数字化转型、规避财务管理风险提供参考.
Abstract
Digitization is reshaping the track of economic development and becoming a new driving force for economic growth.Accurate identification of key indicators in financial management risks and their interrela-tionships is particularly critical for enterprises to better complete digital transformation.By integrating the four basic dimensions of enterprise management:manpower,operation,finance and environment,the risk index system of enterprise digital financial management under the background of transformation is con-structed.Through DEMATL,the relationship between the centrality and the cause degree of each influen-cing factor is analyzed,and the calculated matrix is further analyzed by using the interpretive structural model(ISM).The hierarchical division of influencing factors was obtained,and the internal pointing relationship between indicators at each level was summarized.Finally,MICMAC was used to calculate the driver-dependence relationship of each indicator factor to judge its attribute category.This paper proposes a method of financial management risk identification through D-I-M method,which provides a reference for enterprises to avoid financial management risks in digital transformation.
关键词
决策试验与评价实验室法/解释结构模型/交叉影响矩阵相乘法/数字化转型/财务风险Key words
Decision-making trial and evaluation laboratory/Interpretative structural modeling/Matrix im-pacts cross-reference multiplication applied to a classification/Digital transformation/Financial risk引用本文复制引用
基金项目
山东省自然科学基金面上项目(ZR2019MG033)
山东省重点研发计划(软科学项目)重点项目(2022RZB03022)
出版年
2024
NETL
NSTL
维普
万方数据