摘要
在全球纺织业竞争加剧与数字化技术快速发展的背景下,数字化转型成为提升效率与竞争力的关键,但随之而来的财务风险显著增加。研究指出,纺织业数字化转型支出预计2023年达1.97万亿美元,但技术投资的高成本与不确定性可能产生企业现金流压力与回报率波动。通过理论分析与案例研究发现,投资风险与资金流动性风险是主要挑战,须通过蒙特卡罗模拟、大数据预警模型及内部控制改进进行管理。H&M能源效率计划与智能物流优化措施表明,结合政策支持与行业协同可有效降低风险。文章揭示了数字化转型通过技术升级、业务模式重构等路径传导财务风险的机制,为纺织企业数字化转型中的财务风险管理提供了理论框架与实践策略。
Against the backdrop of intensified competition in the global textile industry and rapid development of digital technology,digital transformation has become the key to improving efficiency and competitiveness,but the accompanyingfinancial risks have significantly increased.Research indicates that the digital transformation expenditure in the textile industry is expected to reach$1.97 trillion by 2023,but the high cost and uncertainty of technology investment may lead to cashflow pressure andfluctuations in returns for enterprises.Through theoretical analysis and case studies,it is found that investment risk and liquidity risk are the main challenges that need to be managed through Monte Carlo simulations,big data warning models,and internal control improvements.The H&M energy efficiency plan and intelligent logistics optimization measures indicate that combining policy support with industry collaboration can effectively reduce risks.The paper reveals the mechanism offinancial risk transmission through digital transformation by means of technology upgrading and business model restructuring,and provides a theoretical framework and practical strategies forfinancial risk management in digital transformation of textile enterprises.
作者
叶贝贝
吕叶萍
Ye Beibei;Lyu Yeping(Shangqiu Institute of Technology,Shangqiu 476000,China)
关键词
数字化转型
纺织业
财务风险传导机制
投资风险
资金流动性风险
digital transformation
textile industry
financial risk transmission mechanism
investment risk
liquidity risk of funds
作者简介
叶贝贝(1996-),女,河南周口人,助教,硕士,研究方向:财务会计。
