Research on improvement strategies for enterprise financial management models based on the digital economy background
基于数字经济背景的企业财务管理模式改进策略研究

摘要

随着数字技术的快速发展，数据已成为企业核心生产要素，驱动商业模式和管理体系的深度变革。财务管理作为企业经营的关键环节，在数字经济背景下正经历从传统核算型职能向战略决策型职能的转型。麦肯锡研究指出，企业实时数据处理能力在数字化转型后提升400%，表明财务管理智能化水平的提高将极大增强企业的决策效率。本研究提出四项改进策略，其研究结论表明，在数字经济背景下，企业需加速财务管理模式升级，以适应高度动态化的市场环境，增强竞争力，实现高质量发展。

Abstract

With the rapid development of digital technology, data has become a core production factor for enterprises, driving deep changes in business models and management systems. Financial management, as a key link in business operations, is undergoing a transformation from traditional accounting functions to strategic decision-making functions in the context of the digital economy. McKinsey research points out that the real-time data processing capability of enterprises increases by 400% after digital transformation, indicating that the improvement of financial management intelligence will greatly enhance the decision-making efficiency of enterprises. This study proposes four improvement strategies, and its conclusions indicate that in the context of the digital economy, enterprises need to accelerate the upgrading of their financial management models to adapt to highly dynamic market environments, enhance competitiveness, and achieve high-quality development.