【作者】 任倩；

【导师】 唐雪松；

【作者基本信息】 西南财经大学 ， 会计（专业学位）， 2025， 硕士

【摘要】 我国数字经济处于深化发展阶段,政策环境、技术环境为企业数字化转型提供了机遇,数字化转型成为企业提升生产力和生产效率的关键驱动力。大型金融机构在数字化转型上已取得了一定成效,但类金融企业(如融资租赁、小额贷款等)受限于资本实力和管理规范性等因素,尚处于数字化转型的初级阶段,存在资源投入不足、技术能力欠缺和组织结构不适配等问题。随着金融市场的不断发展和技术的快速迭代,类金融企业面临的风险愈加复杂,加之类金融企业存在业务创新活跃、管理相对灵活、抗风险能力较弱等特征,传统的风险控制方法已难以满足新环境下的需求。本文选取了X金融集团作为案例企业,其主业包括融资租赁、融资担保、商业保理、小额贷款等,公司自2021年起进入数字化转型阶段,目前已取得一定成效。本文通过梳理X金融集团数字化转型动因、转型过程、具体措施和转型难点,以及近几年财务表现和行业对比情况,研究数字化背景下类金融企业风险管控提升机制、优化风险管控路径,以及风险管控的效果,对类金融企业更好地应对市场波动与不确定性,优化内部控制流程,提高决策的科学性和有效性提供数字化转型思路。研究发现:第一,数字化转型可通过技术手段解决信息不对称、人工干预决策带来的问题,增强协同能力和资金周转效率,促进信息透明化与信誉价值释放,从而完善类金融企业对营运风险、盈利能力风险和筹资风险的应对能力,提升风险管控。第二,结合行业和业务特性,业务模式创新、数据驱动决策、风险管理升级是类金融企业提升市场竞争力、增强风险管控能力的有效路径。第三,X金融集团通过数字化转型,在营运风险、盈利能力风险、筹资风险三个方面的管控效率显著提升,后续可从客户管理、营销执行、产品管理、管理决策、数据和科技支撑五个方面持续深化数字化转型。更多还原

【Abstract】 China’s digital economy is undergoing a stage of profound development,with supportive policy and technological environments providing significant opportunities for enterprises to undergo digital transformation.This transformation has become a crucial driver for enhancing productivity and efficiency.While large financial institutions have achieved notable progress in their digital transformation journeys,quasi-financial enterprises(such as finance leasing and micro-lending companies)often lag behind due to limitations in capital strength and management standardization.These companies face challenges including insufficient resource investment,inadequate technical capabilities,and misaligned organizational structures.The increasingly complex financial market and rapid technological advancements pose intricate risks for quasi-financial enterprises.Coupled with their characteristic dynamic business innovation,relatively flexible management,and weaker risk resistance,traditional risk control methods prove insufficient to address these new challenges.This paper selects X Financial Group,whose primary businesses include finance leasing,financing guarantee,commercial factoring,and micro-lending,as a case study.The company embarked on its digital transformation journey in 2021 and has since achieved considerable progress.By examining X Financial Group’s motivations,processes,specific measures,and challenges in its digital transformation,alongside its recent financial performance and industry benchmarks,this research investigates the mechanisms for enhancing risk management in quasi-financial enterprises within the digital context,optimizing risk control pathways,and evaluating the effectiveness of risk management.This provides digital transformation insights for quasi-financial enterprises to better cope with market fluctuations and uncertainties,optimize internal control processes,and improve the scientific rigor and effectiveness of decision-making.The study reveals the following key findings:First,digital transformation can address information asymmetry and decision-making biases caused by manual intervention through technological means,enhancing collaboration capabilities and capital turnover efficiency.It promotes information transparency and the release of credit value,thereby improving quasi-financial enterprises’ability to cope with operational risks,profitability risks,and financing risks,ultimately enhancing risk management.Second,tailored to industry and business characteristics,business model innovation,data-driven decision-making,and risk management upgrades represent effective pathways for quasi-financial enterprises to enhance market competitiveness and strengthen risk management capabilities.Third,X Financial Group’s digital transformation has significantly improved the efficiency of managing operational risks,profitability risks,and financing risks.Going forward,the company can further deepen its digital transformation by focusing on five key areas:customer management,marketing execution,product management,management decision-making,and data and technology support.更多还原