摘 要：随着信息技术的迅猛发展，企业财务信息化建设已成为提升管理效率的重要途径。本研究以企业财务信息化为切入点，探讨其对管理效率的影响机制，并通过实证分析验证相关假设。研究采用问卷调查与案例分析相结合的方法，选取多个行业中的典型企业作为样本，从财务流程优化、数据整合能力及决策支持水平等方面展开深入分析。结果显示，财务信息化建设能够显著提高企业的运营效率和决策质量，尤其是在资源分配和风险控制方面表现出明显优势。此外，研究发现信息化程度与管理效率之间存在正相关关系，且这种关系受组织文化和技术应用能力的调节作用影响。本研究的创新点在于将财务信息化的实施效果与企业管理效率的具体维度相联系，提出了具有实践指导意义的优化框架，为企业推进信息化建设提供了理论支持和操作指南。研究成果不仅丰富了财务管理领域的理论体系，还为企业的数字化转型提供了重要参考。
关键词：财务信息化；管理效率；信息化程度
Abstract：With the rapid development of information technology, the informatization of enterprise finance has become an important approach to enhancing management efficiency. This study focuses on the impact mechanism of financial informatization on management efficiency and verifies relevant hypotheses through empirical analysis. By employing a combination of questionnaire surveys and case studies, this research selects typical enterprises from multiple industries as samples, conducting in-depth analyses in terms of financial process optimization, data integration capabilities, and decision support levels. The results indicate that the construction of financial informatization significantly improves operational efficiency and decision-making quality, demonstrating clear advantages in resource allocation and risk control. Furthermore, the study reveals a positive correlation between the degree of informatization and management efficiency, which is moderated by organizational culture and technical application capabilities. The innovation of this study lies in linking the implementation effects of financial informatization with specific dimensions of management efficiency, proposing an optimization fr amework with practical guiding significance. This fr amework provides theoretical support and operational guidance for enterprises advancing their informatization efforts. The research not only enriches the theoretical system of financial management but also offers critical references for corporate digital transformation.
Keywords: Financial Informatization；Management Efficiency；Degree Of Informatization
目 录
引言 1
一、企业财务信息化建设现状分析 1
(一)财务信息化发展概述 1
(二)当前建设的主要特点 2
(三)存在的问题与挑战 2
二、财务信息化对管理效率的影响机制 3
(一)信息化技术的作用路径 3
(二)数据处理能力的提升分析 3
(三)决策支持体系的优化研究 4
三、财务信息化建设的关键要素探讨 4
(一)技术平台的选择与构建 4
(二)组织架构的适应性调整 4
(三)人员能力与培训需求分析 5
四、提升管理效率的策略与实践路径 5
(一)流程再造与标准化建设 5
(二)数据治理与信息安全保障 6
(三)持续改进与绩效评估机制 6
结论 7
参考文献 8
致谢 8
关键词：财务信息化；管理效率；信息化程度
Abstract：With the rapid development of information technology, the informatization of enterprise finance has become an important approach to enhancing management efficiency. This study focuses on the impact mechanism of financial informatization on management efficiency and verifies relevant hypotheses through empirical analysis. By employing a combination of questionnaire surveys and case studies, this research selects typical enterprises from multiple industries as samples, conducting in-depth analyses in terms of financial process optimization, data integration capabilities, and decision support levels. The results indicate that the construction of financial informatization significantly improves operational efficiency and decision-making quality, demonstrating clear advantages in resource allocation and risk control. Furthermore, the study reveals a positive correlation between the degree of informatization and management efficiency, which is moderated by organizational culture and technical application capabilities. The innovation of this study lies in linking the implementation effects of financial informatization with specific dimensions of management efficiency, proposing an optimization fr amework with practical guiding significance. This fr amework provides theoretical support and operational guidance for enterprises advancing their informatization efforts. The research not only enriches the theoretical system of financial management but also offers critical references for corporate digital transformation.
Keywords: Financial Informatization；Management Efficiency；Degree Of Informatization
目 录
引言 1
一、企业财务信息化建设现状分析 1
(一)财务信息化发展概述 1
(二)当前建设的主要特点 2
(三)存在的问题与挑战 2
二、财务信息化对管理效率的影响机制 3
(一)信息化技术的作用路径 3
(二)数据处理能力的提升分析 3
(三)决策支持体系的优化研究 4
三、财务信息化建设的关键要素探讨 4
(一)技术平台的选择与构建 4
(二)组织架构的适应性调整 4
(三)人员能力与培训需求分析 5
四、提升管理效率的策略与实践路径 5
(一)流程再造与标准化建设 5
(二)数据治理与信息安全保障 6
(三)持续改进与绩效评估机制 6
结论 7
参考文献 8
致谢 8
