随着经济的全球化发展，现代信息技术也日新月异，它越来越多地被应用在 企业经营管理中，对企业财务管理模式产生巨大的影响。在信息技术发展的推动 下，改善公司内部财务管理和会计核算模式对企业具有十分重要的意义。国家电 网公司在2019年提出了“三型两网、世界一流”的战略目标，HNDL公司的财务 战略转型是建设三型企业中的重要一环，其从2018年逐步启动了公司财务战略 地转型升级，通过将现代信息技术与一系列的转型措施进行深度融合，以保障财 务战略转型地顺利实施。 本文通过对信息技术和战略管理的国内外相关文献进行研究，分析和总结了 财务战略转型的理论基础，剖析了信息技术对于战略转型实施的重要性。结合输 配电价改革、国家电网战略调整的背景，归纳和分析了HNDL公司财务战略转型 的动因，总结了公司期望实现的转型目标，为运用信息技术推进“三型两网”建 设，转向价值管理型财务模式、培养优秀人才。通过实地调研、收集与查阅相关 资料，发现并总结了HNDL公司财务战略转型的实施路径。通过利用信息技术对 管理模式进行创新，对财务共享中心模式的探索与建设，财务战略转型对公司财 务管理的优化效果明显。进一步分析转型过程中出现的问题，包括公司外部环境 变化给企业财务管理带来的挑战和内部建设中面临的管理、系统、人员方面的问 题，针对存在的问题，借助于财务管理创新手段，建立一个适应政府监管要求， 更加精益、高效、自动化的财务运作体系，以实现财务信息的高效流通。 本文通过对HNDL公司财务战略转型的过程和存在问题进行深入分析得到启 示： HNDL公司要利用现代信息技术，结合自身实际情况，从价值管理、流程创 新、财务共享和人才培养等方面进行优化，推进财务战略转型；给处于变革中的 其他电力企业提供可借鉴的经验，更好地推动基于信息化的财务管理策略落地。 关键词：现代信息技术；电力企业；财务战略转型 V Abstract With the development of economic globalization, modern information technology changing rapidly. It was increasingly applied in the management of enterprises, and had been making a huge impact on the financial management mode of enterprises. With the development of information technology, it was made great significance to improve the internal financial management and accounting model of the company. Because of this, enterprises should constantly innovate their own management mode. State Grid Corporation of China put forward the strategic goal of "three types and two networks, world-class" in 2019. HNDL’s financial strategic transformation is an important part of the construction of three types of enterprises. It has gradually started the transformation and upgrading of the company's financial strategy from 2018. Through the deep integration of modern information technology and a series of transformation measures, to ensure the smooth implementation of the financial strategic transformation. This paper analyzes and summarizes the theoretical basis of financial strategic transformation, and understands the importance of information technology for the implementation of strategic transformation. Combined with the background of transmission and distribution price reform and national grid strategy adjustment, this paper sums up and analyzes the motivation of HNDL company's financial strategy transformation, which mainly includes three aspects. In order to promote the construction of "three types and two networks" by using information technology, turn to the financial model of value management, and train excellent talents. Through on-the-spot investigation, collection and reference of relevant materials, the paper finds and summarizes the implementation path of HNDL’s financial strategy transformation. Through the use of information technology to innovate the management mode, the exploration and construction of the financial sharing center mode, the optimization effect of the financial strategy transformation on the company's financial management is obvious. Further analyze the problems in the process of transformation, including the challenges brought by the changes of the VI external environment of the company to the financial management of the enterprise and the problems faced by the management, system and personnel in the internal construction. In view of the existing problems, with the help of financial management innovation means, establish a more lean, efficient and automatic financial operation system to meet the requirements of government supervision, so as to achieve Efficient circulation of financial information. This paper analyzes the process and existing problems of HNDL company's financial strategy transformation and gets the Enlightenment: HNDL company should make use of modern information technology, combine with its own actual situation, optimize from the aspects of value management, process innovation, financial sharing and personnel training, and promote the transformation of financial strategy; provide other power enterprises in the process of transformation with reference experience, and better promote the implementation of financial management strategy based on information technology. Keywords: Modern information technology; Electric power enterprise; Financial strategic transformation VII 目 录 第1章 引言 ..................................................................................................................................... 1 1.1 研究背景与研究意义 ....................................................................................................... 1 1.1.1 研究背景 ............................................................................................................... 1 1.1.2 研究意义 ............................................................................................................... 2 1.2 文献综述 ........................................................................................................................... 3 1.2.1 国外研究现状 ....................................................................................................... 3 1.2.2 国内研究现状 ....................................................................................................... 5 1.2.3 研究内容与方法 ................................................................................................... 7 1.2.4 创新点 ................................................................................................................... 9 第2章 相关概念和理论 ............................................................................................................... 10 2.1 现代信息技术的概念与特征 ......................................................................................... 10 2.1.1 现代信息技术的概念 ......................................................................................... 10 2.1.2 现代信息技术的特征 ......................................................................................... 10 2.2 财务战略理论的内容与分类 ......................................................................................... 10 2.2.1 财务战略理论的基本内容 ................................................................................. 10 2.2.2 财务战略的分类 ................................................................................................. 13 2.3 现代信息技术与财务战略转型的关系 ......................................................................... 14 2.3.1 信息技术进步引发财务变革 ............................................................................. 14 2.3.2 信息技术助力财务战略转型 ............................................................................. 14 2.3.3 信息技术促进财务战略转型的具体表现 ......................................................... 15 第3章 HNDL公司财务战略转型的动因和目标 .......................................................................... 17 3.1 HNDL公司财务战略转型的动因分析 ............................................................................ 17 3.1.1 信息技术发展的推动 ......................................................................................... 17 3.1.2 公司财务管理发展的需要 ................................................................................. 18 3.1.3 管理者的创新与推进 .......................................................................................