Research on Financial Digitization Capacity Construction of Transportation Enterprise Groups—From the Perspective of Resource Orchestration

财务数字化转型能够优化企业运营效率、赋能业务管理，然而财务数字化能力是如何建设，又如何对企业绩效产生影响的问题尚未厘清。本文以资源编排理论为依托，针对交通企业Z集团开展探索式案例研究，深入剖析Z集团运用何种资源编排方式来打造财务数字化能力。研究发现：资源编排对于揭示财务数字化转型与企业绩效的内在联系具有指引作用，Z集团利用“资源组合构建–资源整合–财务数字化能力生成”的资源编排手段提升企业绩效；财务数字化能力演进与企业绩效提升可以形成良性循环；财务数字化能力是逐步形成的。本研究揭示了财务数字化与企业绩效之间的内在影响机制，丰富了资源编排理论的应用领域，为企业构建财务数字化能力并实现绩效提升提供了实践指引。Financial digital transformation can optimize operational efficiency and empower business management, yet how to build financial digital capabilities and their impact on corporate performance remain unclear. Based on resource orchestration theory, this paper conducts an exploratory case study on transportation enterprise Group Z, analyzing its resource orchestration methods for building financial digital capabilities. Findings show that: resource orchestration plays a guiding role in revealing the internal connection between financial digital transformation and corporate performance. Group Z enhances performance through the orchestration process of “resource portfolio construction-resource integration-financial digital capability generation”; the evolution of financial digital capabilities and performance improvement can form a positive cycle; and financial digitalization capabilities develop gradually. This study reveals the internal influence mechanism between financial digitalization and performance, enriches the application of resource orchestration theory, and offers practical guidance for enterprises to build financial digital capabilities and boost performance.