摘要
数字化转型是旅游企业实现升级转型的重要途径,深刻洞察数字化转型对企业财务绩效的影响,对于促进企业数字化发展至关重要。文章以旅游行业的上市企业为研究对象,分析了数字化转型对企业财务绩效的作用。研究结果表明:(1)数字化转型能够显著提升旅游企业财务绩效。(2)数字化转型通过减少管理成本和提高运营效率两大途径,促进了旅游企业财务绩效。(3)在国有企业、东部地区企业和中小型企业中,数字化转型对财务绩效的正面影响更为显著。因此,为了充分利用数字化转型提升旅游企业的财务绩效,决策者应具备前瞻性,重视数字化转型的实际效果。
Digital transformation is an important way for tourism enterprises to achieve upgrading and transformation,and a deep insight into the impact of digital transformation on the financial performance of enterprises is crucial for promoting the digital development of enterprises.The article selected listed enter-prises in the tourism industry as the research object,and explored the impact of digital transformation on the financial performance of enterprises.The research results show that(1)digital transformation can effec-tively improve the financial performance of tourism enterprises.(2)Digital transformation promotes the fi-nancial performance of tourism enterprises through two major ways:reducing management costs and en-hancing operational efficiency.(3)The positive impact of digital transformation on financial performance is more obvious in state-owned enterprises,enterprises in the eastern region,and small and medium-sized enterprises.Therefore,in order to make full use of digital transformation to enhance the financial perform-ance of tourism enterprises,decision makers should be forward-looking and pay attention to the actual effects of digital transformation.
作者
卢小苗
胡益萍
刘文杰
LU Xiao-miao;HU Yi-ping;LIU Wen-jie(School of Tourism,Xinjiang University of Finance and Economics,Urumqi,83001,China;School of Tourism and Geoscience,Leshan Normal College,Leshan,614000,China)
出处
《福建金融管理干部学院学报》
2025年第2期114-126,共13页
Journal of Fujian Institute of Financial Administrators
关键词
数字化转型
管理成本
旅游企业
财务绩效
运营效率
digitaltransformation
managementcosts
tourism enterprises
financial performance
opera-tional efficiency
