Evolution Of Financial Digitalization Path Of Port Enterprises From The Perspective Of Lean Financial Management

The development of a series of emerging technologies such as Big Data,Internet of Things and Cloud Computing has made digitalization gradually become an important reliance for high-quality development.In the face of the complex and changing global situation and increasingly competitive market environment,the traditional enterprise financial management model can no longer meet the requirements of rapid development of enterprises.The Twenty Ten Report clearly points out that enterprises must adhere to the righteous innovation,promote the change of financial management organization,concept,mechanism and function,implement comprehensive budget,cost control and full traceability assessment system,and build a forward-looking digital intelligence financial system.Releasing productivity and empowering enterprise resource allocation through digital transformation has become an important means to establish competitive advantages.Since the introduction of the financial sharing center in 2005,the value of digital financial transformation has been highlighted through the adjustment and optimization of national policies and accounting systems,as well as the construction of supporting organizational restructuring and technological updates by Chinese enterprises.As the pivot of enterprise internal management,financial management needs to innovate as soon as possible under the requirement of high-quality development strategy,strengthen detailed management,apply the lean concept to reduce costs and increase efficiency,and integrate the concept of improving enterprise value into the process of financial digital transformation.This paper selects a representative case study of Shandong port,and through a qualitative study,we divide its financial digital transformation process into two stages:business franchise,human and financial management,and financial sharing center construction,and investigate the transformation mechanism of the port enterprise’s financial digitalization process and the logic of lean financial management theory in it.The study finds that the case enterprises have improved the basic elements of financial digitalization,implemented the hardware and software facilities for the construction of sharing center,enhanced the intrinsic dynamics of lean financial management,strengthened the management of cost budget platform,and expanded the channels of fund management through adaptation,business integration and collaboration,centralization of account processing,centralization of financial management,and construction of sharing platform,respectively.The integration of business and finance under the integration has enabled the finance department to participate deeply in each link of the value chain of business departments,helping to improve the systematic and scientific financial management system.The information construction optimizes the data structure,eliminates errors in data caliber,strengthens the dynamic and visualized connection between business systems and financial systems,and provides the technical foundation for the construction of the sharing platform.The construction of the financial sharing center breaks down the flow of funds in a granular manner,implements comprehensive budget management,and optimizes the utilization rate of resources within the enterprise ecosystem through top-level design,expanding and extending the value chain,and fully applying the concept of lean financial management to enterprise practice.This article expands the theoretical foundation related to the digital transformation of port enterprises’ finance,and provides realistic references for late-developing enterprises in the industry to optimize the financial management process system,establish the application system of information-based financial tools,empower enterprises to orchestrate resources,implement comprehensive budgets,guide the expansion of the ecosystem,and provide a lean financial management while digital upgrading,while extending the perspective of digital value proposition.The article puts forward four suggestions:First,the digital transformation of finance should be synergized with the overall development strategy of the enterprise;second,the digital transformation must be based on the construction and upgrading of information systems;third,the digital transformation of finance needs further synergy of organization,system,culture and talents;fourth,the digital transformation of finance in group enterprises can be implemented in steps,which is expected to provide a theoretical basis and practical guidance for the digital transformation of finance in late-developing enterprises.It is expected to provide a theoretical basis and practical guidance for the financial digital transformation of latecomer enterprises.