山东工商学院学报

选取福耀玻璃作为研究对象，基于流程再造理论、组织变革理论和权变理论，整理国内外关于数字化转型与企业财务绩效的文献，对福耀数字化转型的动因、实施路径进行分析，通过行业平均值对比及因子分析法对福耀玻璃转型前后的财务绩效进行横纵向分析。研究发现，数字化转型对企业财务绩效具有积极影响，同时企业需提升风险应变及自主创新能力，完善数字化转型战略规划，注重财务绩效持续提升，保证企业数字化转型下的财务绩效高质量发展。

By selecting Fuyao Glass as the research object, based on the process reengineering theory, organizational change theory and contingency theory, sorting out the domestic and foreign literatures on digital transformation and enterprise financial performance, analyzing the motivation and implementation path of Fuyao digital transformation, and conducting horizontal and vertical analysis on the financial performance of Fuyao Glass before and after the transformation through industry average comparison and factor analysis. The research finds that digital transformation has a positive impact on the financial performance of enterprises. At the same time, enterprises need to improve the risk response and independent innovation ability, improve the strategic planning of digital transformation, pay attention to the continuous improvement of financial performance, and ensure the high-quality development of financial performance under the digital transformation of enterprises.