Statistics and Data Science
Statistics and Data Science. 2025; 1: (1) ; 10.12208/j.sds.20250003 .
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1 College of Business Administration, University of the Cordilleras, Baguio, Philippines;
2 Beijing Haoyaoshi Pharmacy China Company Ltd., Beijing
*通讯作者： Josefine De Leon,单位： College of Business Administration, University of the Cordilleras, Baguio, Philippines；
随着全球数字经济的推进，企业信息化、数字化转型步伐加快。当前，在大数据、云计算等背景下，企业在信息化建设的基础上不断融合大数据、云计算技术，将新技术应用与高效的业务管理相结合，对财务管理质量提出了更高的要求。中小企业是我国经济的重要组成部分，受规模、资金、管理理念等因素制约，企业往往沿袭传统的财务管理模式，信息化水平较低，缺乏具备新技术背景的财务人才。数字化转型过程中的诸多挑战阻碍着中小企业财务管理职能从会计导向向管理导向的转变。本文以财务管理数字化转型的概念为切入点，分析了财务管理数字化转型的必要性，并对我国中小企业财务管理数字化存在的问题进行了分析研究，并提出了相应的解决方案。旨在为中小企业财务管理数字化转型提供指导。
As the global digital economy advances, enterprises have accelerated their informatization and digitization transformation. Currently, in the context of big data and cloud computing, enterprises continuously integrate big data and cloud computing technologies on the basis of informatization construction, combining new technological applications with highly efficient business management. This integration places higher demands on the quality of financial management. Small and medium-sized enterprises (SMEs) constitute a vital part of China's economy. Due to limitations in scale, capital, and management philosophy, these enterprises often adhere to traditional financial management models, possess a low level of informatization, and face a scarcity of financial professionals with a background in new technologies. Numerous challenges in the process of digital transformation hinder the shift of SMEs' financial management functions from being accounting-oriented to being management-oriented. This paper takes the concept of digital transformation of financial management as a starting point, analyzing the necessity of this transformation. Simultaneously, it conducts an analysis and research on the problems existing in the digitalization of financial management in Chinese SMEs, proposing corresponding solutions. The aim is to provide guidance for the digital transformation of financial management in small and medium-sized enterprises.
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