| Construction machinery manufacturing industry is an important component of the development of our country national economy.In the digital economy era,construction machinery manufacturing industry of our country is taking place a profound change from "traditional" to "intelligent".In the "Made in China 2025" development plan,Premier Li Keqiang takes the development of manufacturing industry as a national strategy,which greatly promotes the development of manufacturing industry.It also makes it extremely necessary for China’s construction machinery manufacturing industry to improve the quality of internal control and enhance the market competitiveness of enterprises through digital transformation,no matter in terms of challenges or opportunities,internal development or external environment.Affected by the international and domestic macroeconomic and industrial downturn,Sany Heavy Industry,as the representative of advanced enterprises in the construction machinery manufacturing industry,has also been greatly impacted.To this end,Sany has actively explored the strategy of "transformation",strengthened internal control,established the Internet thinking,and built an all-round value chain.By referring to the theoretical research results and practical exploration experience of enterprises’ digital transformation,enterprise internal control quality and the relationship between the two at home and abroad,guided by the theories of organizational change,value chain and strategic transformation,and according to the research idea of "digital transformation--path selection--implementation consequence",this paper selects Sany Heavy Industry,a representative enterprise in China’s construction machinery manufacturing industry,as the research object.Based on the analysis of the digital transformation and the present situation of internal control of our construction machinery manufacturing industry,this paper systematically and deeply explores the course and content,driving factors,and the influence path and effects of the quality of internal control of Sany Heavy Industry.The main conclusions are as follows:(1)As a labor-intensive,capital-intensive and technology-intensive industry,traditional factors of production,enterprise management and customer relationship management can no longer meet the needs of economic development and market.It is extremely urgent and necessary to accelerate enterprise intelligenization and digital transformation.At present,the process of enterprise digital transformation is slow and there are many challenges,which are highlighted in the following aspects: lack of recognition of digital transformation,shortage of talents,weak technical foundation and restriction of traditional business process;(2)The construction machinery manufacturing industry is greatly affected by national macro policies,coupled with unreasonable competition between industries,the benefits of internal control of enterprises are not obvious in a short time,and its industry development,business expansion,financing conditions,etc.,may lead to internal control risks.At present,there are outstanding problems in the internal control of the industry,such as unreasonable organization setting,insufficient ability to cope with capital risks,lack of normative internal control,low informatization level,and weak internal audit supervision;(3)The digital transformation of Sany has gone through the development stages of process informatization reform,business reform of the whole industrial chain and digital management reform,which is mainly promoted through industrial Internet,intelligent management system and lighthouse factory construction.The external driving factors of Sany’s digital transformation mainly include external macro environment,national industrial policy,information technology development,fierce market competition and regional marketization degree.Internal driving factors include enterprise strategy,senior management ability and characteristics,employee motivation and organizational learning;(4)Value chain upgrading is the main starting point of digital transformation to improve the quality of internal control,and data empowerment is the internal power of digital transformation to drive the quality of internal control;(5)Digital transformation can effectively improve the quality of internal control.Enterprises with more thorough digital transformation will improve the quality of internal control faster with the upgrading of value chain and the emergence of data enabling.The better the asset security and stability,the better the enterprise performance and growth potential.The digital transformation exploration of Sany Heavy Industry makes its internal control quality effectively improved,strategic objectives,business objectives,asset safety objectives have been improved to a greater extent. |
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