随着大数据、人工智能和5G等信息技术的出现及普及，新一轮的科技革命和产业变革蓬勃兴起，推动人类社会从工业经济向数字经济快速转变。数字化转型成为了国家发展战略的重要组成部分，我国政府高度重视数字化发展并积极推进，各行各业也都在国家政策的支持下积极转型，企业数字化转型是实现高质量发展、提高市场竞争力的有效方式。转型路径的选择及数字化转型对企业绩效的影响成为了学术界和企业关注的焦点。钢铁行业是中国的支柱性产业之一，也紧跟时代的浪潮积极实施数字化转型。2020年中国钢铁行业的企业数字化率仅为30%，与零售、物流、金融、旅游等数字化转型速度较快的行业比较，钢铁行业数字化程度仍处在较低水平，推进钢铁企业探索数字化转型路径并提升企业绩效非常重要。因此，研究钢铁企业数字化转型路径及绩效具有一定的现实意义。

       本文选用南钢股份作为案例公司，运用文献研究法、案例分析法和比较分析法，首先在分析行业发展现状的基础上，提出了南钢股份进行数字化转型的动因，整理了南钢股份数字化转型的历程和路径；其次分析了南钢股份数字化转型对企业绩效影响的机理；再次通过盈利能力、营运能力、偿债能力、成长能力、熵值法及经济增加值对南钢股份数字化转型前后的财务绩效进行分析，通过竞争力、社会责任和发展潜力对南钢股份数字化转型前后的非财务绩效进行分析；最后对南钢股份及同行业企业提出数字化转型的启示。研究发现：国家政策推动、顺应时代发展需求、钢铁行业产能过剩、南钢股份盈利水平下降以及客户需求的转变是企业进行数字化转型的动因；企业数字化转型的路径是业务模式转变、打造智慧工厂、建设产业链协同平台、组织结构变革、企业文化革新和产业结构升级；数字化转型提升了企业财务绩效和非财务绩效，但从单指标来看，企业还需要加强对应收账款的管理和优化短期偿债能力。最后对同行其他企业提出要坚持以客户需求为数字化转型导向、充分发挥数字技术的赋能作用、坚持进行主业产品研发和注重数字化技术人才的培养等四点启示。

With the emergence and popularity of information technologies such as big data, artificial intelligence and 5G, a new round of technological revolution and industrial change is flourishing, promoting the rapid transformation of human society from an industrial economy to a digital economy.Digital transformation has become an important part of the national development strategy,our government attaches great importance to digital development and actively promote, and various industries are also seeking transformation with the support of national policies,enterprise digital transformation is an effective way to achieve high-quality development and improve market competitiveness.The choice of transformation path and the impact of digital transformation on enterprise performance have become the focus of attention of academics and enterprises. The steel industry, one of China's pillar industries, is also following the wave of the times and actively implementing digital transformation. In 2020, the digitization rate of Chinese steel industry is only 30%, which is still at a low level compared with other industries with a faster pace of digital transformation, such as retail, transportation, financeand tourism. It is very important to promote the exploration of digital transformation path and improve the performance of iron and steel enterprises. Therefore, it is of practical significance to study the path and performance of digital transformation of iron and steel enterprises.

This paper selects Nanjing Iron and Steel Co.,Ltd.(NISC) as a case company, uses literature research method, case analysis method and comparative analysis method, firstly, on the basis of analyzing the current situation of industry development, proposes the motivation for NISC to carry out digital transformation, organizes the course and path of digital transformation of NISC; Secondly, it analyzes the mechanism of the impact of the digitized transformation of NISC on enterprise performance;Thirdly, it analyzes the financial performance of NISC before and after the digitization transformation by means of profitability, operation capability, debt payingability, growth ability, entropy method and economic value added, this paper analyzes the non-financial performance of NISC before and after the digitization transformation through enterprise competitiveness, social responsibility and development potential.Finally, it offers insights into digital transformation for NISC and companies in the same industry.The results show that drivenby national policies, responding to the needs of the times, the excess capacity of the steel industry, the lower profit level of NISC and the change of customer demand are the reasons for digital transformation;the path of enterprise digital transformation is business models transformation, building intelligent factories, building industry chain coordination platforms, organizational structure transformation, enterprise culture innovation and industrial structure upgrading;The digital transformation improves the financial performance and non-financial performance of enterprises, but from the single index point of view, the enterprise also needs to strengthen the management of accounts receivable and optimize the short-term debt-paying ability.At last, it gives some insights to the other enterprises in the same industry, such as taking the customer's demand as the direction of digital transformation, giving full play to the role of digital technology, persisting in the research and development of the main products, paying attention to the training of digital technology talents.