[58]認(rèn)為企業(yè)構(gòu)建的管理團(tuán)隊(duì)和企業(yè)對(duì)于工作的安排是企業(yè)進(jìn)行數(shù)字化轉(zhuǎn)型能否成功的關(guān)鍵因素，同時(shí)他提出企業(yè)管理團(tuán)隊(duì)的能力由目標(biāo)角色能力和協(xié)同問責(zé)的能力共同決定。1.5文獻(xiàn)述評(píng)通過文獻(xiàn)梳理發(fā)現(xiàn)，關(guān)于數(shù)字化轉(zhuǎn)型的文獻(xiàn)發(fā)現(xiàn)研究主要集中在內(nèi)涵界定和影響因素方面，而對(duì)于營運(yùn)資金的研究，隨著營運(yùn)資金管理理論逐步加深，這一概念經(jīng)過不斷完善已經(jīng)形成一套較為成熟的研究體系：（1）從營運(yùn)資金管理內(nèi)容上來看，從單要素的研究到現(xiàn)在多項(xiàng)目結(jié)合的綜合性研究，其包含的內(nèi)容更加全面；（2）從營運(yùn)資金管理的績效上，擺脫了原始的單一指標(biāo)評(píng)價(jià)的束縛，逐漸朝著各項(xiàng)指標(biāo)聯(lián)合分析前進(jìn)，從渠道的角度進(jìn)行績效考核，再到多種績效評(píng)價(jià)方式的融合，對(duì)于營運(yùn)資金管理的績效評(píng)價(jià)方式更加的全面具體，考量的范疇更加豐富準(zhǔn)確。但是，對(duì)于數(shù)字化轉(zhuǎn)型和營運(yùn)資金管理的研究我國的研究狀況與國外相比還是存在一定的差距，主要包括以下4點(diǎn)：（1）對(duì)于數(shù)字化轉(zhuǎn)型路徑的研究相對(duì)不足（2）我國對(duì)于營運(yùn)資金管理的研究缺少完整的理論模型框架，有一些研究領(lǐng)域尚未涉及；（3）國內(nèi)對(duì)于營運(yùn)資金的實(shí)證研究尚有欠缺；（4）針對(duì)性的行業(yè)分析仍有欠缺，由于行業(yè)間具有差異性，對(duì)應(yīng)的營運(yùn)資金管理模式不能一概而論，目前對(duì)于不同行業(yè)的營運(yùn)資金管理研究還亟待完善。參考文獻(xiàn)AmarjitS.Gill,NahumBiger.TheimpactofcorporategovernanceonworkingcapitalmanagementefficiencyofAmericanmanufacturingfirms[J].ManagerialFinance,2013,(02).AppliedFinance，22(1)，161-174.BenLe.Workingcapitalmanagementandfirm’svaluation,profitabilityandrisk[J].InternationalJournalofManagerialFinance,2019(2):191-204.BermanSJ.DigitalTransformationPlaybook:RethinkYourBusinessfortheDigitalAge[M]ColumbiaUniversityPress.2016BessonP,RoweF.Strategizinginformationsystems-enabledorganizationaltransformation:Atransdisciplinaryreviewandnewdirections[J].JournalofStrategicInformationSystems,2012,21(2):103-124.ChristianHedinata.Keywords:SMEs,workingcapitalmanagement,policyidentification,MediterraneanSocialScienceJournal,2017.8(6).Etiennot，H.，Preve，L.，&Sarria-Allende，V.(2012).Work?ingCapitalManagement：AnExploratoryStudy.JournalFord.W.Harris.HowManyPartstoMakeatOnceFactory.TheMagazineofManagement,1913,10(2):135-136+152GuthmannHarryG.IndustrialWorkingCapitalDuringBusinessRecession[J]．HarvardBusinessReview．1934,12(04)：472-477．GeorgeWilliamCollins.AnalysisofWorkingCapital[J].AccountingReview,1946,10:431-441GeminiC.Digitaltransformation:Aroadmapforbillion[M].MITSloanManagement.2011HamptonCHager.CashManagementandtheCashCycle[J].ManagementAccounting,1976,(3):19-21.HofmannErik,KotzabHerbert.Asupplychain-orientedapproachofworkingCapitalmanagement.Journalofbusinesslogistics,2010,31(2):305-330.HelfatCE,MartinJA.Dynamicmanagerialcapabilities:Reviewandassessmentofmanagerialimpactonstrategicchange[J].JournalofManagement,2015.41(5),1281-1312.JohnAntanies.Recognizingtheeffectofuncertaintytoachieveworkingcapitaleffxciency.PulpandPaper,2002,(7):46JarvenpaaSL,IvesB.Executiveinvolvementandparticipationinthemanagementofinformationtechnology[J].MISQuarterly,1991,15(2),205-227.KennethP.Nunn.TheStrategicDeterminantsofWorkingCapital:AProduct-linePerspective.TheJournalofFinancialResearch,1981.54(3):207-219KeithV.Smith,StateoftheArtofWorkingCapitalManagement[J],FinancialManagement.1973.Merville,L.J.,Tavis,L.A.,AGeneralizedModelforCapitalInvestment[J].TheJournalofFinanceMarch,1973,28(1):109-118.Opler,T.,L.Pinkowitz,R.StulzandR.Williamson,“TheDeterminantsandImplicationsofCorporateCashHoldings”,JournalofFinancialEconomics,1999,（Vol.52）:3-46.R.H.Wilson.AScientificRoutineforStockControl-HarvardBusinessReview,1934.13(1):116-128.Rogers,D.TheDigitalTransformationPlaybook：RethinkYourBusinessfortheDigitalAge[M]ColumbiaUniversityPress.2016.SandeepGoel.WorkingCapitalManagementEfficiencyandFirmProfitability:AStudyofIndianRetail[J].SouthAsianJournalofManagement,2013.TahirM,AnuarMBA.Thedeterminantsofworkingcapitalmanagementandfirmsperformanceoftextilesectorinpakistan[J].Quality&Quantity,2016,50(2):605-618.VerlynD.Richards,EugeneJ.Laughlin.ACashConversionCycleApproachtoLiquidityAnalysis[J].FinancialManagement,1980(2):32-38.WilliamBeranek.WorkingCapitalManagement.WadsworthPublishin