随着数字化技术的迅猛发展，企业的数字化转型在全球范围内引起了广泛关注，数字化转型不再是未来趋势，它已成为企业发展和保持市场竞争力的必要条件。伴随着数字技术的成熟，大型制造企业的数字化转型已成为提升竞争力的必由之路。大型制造企业数字化转型能够提质增效增强创新力和附加值的同时，也面临着诸多挑战：1）大型制造企业数字化转型战略落地推进实施困难；2）繁多的信息化系统数据标准不统一；3）多个子系统之间的数据存在冗余；4）生产系统的数据价值未被深度挖掘；5）企业缺乏数字化人才导致业务缺乏数字化思维。本文本着指导企业实际工作和解决现实问题的理念，采用理论与实证相结合的研究方法，以国内某大型制造企业B公司的数字化转型为主要研究对象，并以数字化转型的战略落地项目为研究案例，得出如下结论：1）通过对国内外数字化转型的文献研究为B公司的数字化转型提供理论依据，并构建B公司的数字化转型战略蓝图。2）本文立足于B公司的数字化转型的实际应用场景与数字资产的识别，定义了企业生产数据、业务数据、财务数据等繁杂的数据中那些数据可以被称之为数字资产。并将相关的研究结果以具体项目的形式落地，为B公司的降本增效，提高精细化管理能力，提升行业竞争力与客户满意度做出了贡献。3）对B公司后续的数字化转型具有较强的实操指导意义。同时也为同行业的大型制造企业的数字化转型提供了一定的参考价值和借鉴意义。论文取得的主要创新之处是：研究了大型制造企业数字化转型之路的理论依据与现实意义，具有一定的实践价值与学术价值，能够为企业的数字化转型之路提供指导。关键词：数字化转型；数字资产；数字金融；人工智能

With the rapid development of digital technology, the digital transformation of enterprises has attracted widespread attention around the world. Digital transformation is no longer a future trend. It has become a necessary condition for enterprises to develop and maintain market competitiveness. With the maturity of digital technology, digital transformation of large manufacturing enterprises has become the only way to improve their competitiveness. While the digital transformation of large manufacturing enterprises can improve quality, efficiency and innovation and added value, it also faces many challenges: 1) Difficulties in implementing the digital transformation strategy of large manufacturing enterprises; 2) The data standards of various information systems are not unified; 3) There is redundancy in data between multiple subsystems; 4) The value of data in production systems has not been deeply explored; 5) The lack of digital talents in enterprises leads to a lack of digital thinking in the business.Based on the concept of guiding the actual work of enterprises and solving practical problems, this article adopts a research method that combines theory and empirical research, taking the digital transformation of Company B, a large domestic manufacturing enterprise, as the main research object, and taking the strategic implementation project of digital transformation as the research object. case, the following conclusions are drawn: 1) Provide a theoretical basis for Company B’s digital transformation through literature research on digital transformation at home and abroad, and construct a strategic blueprint for Company B’s digital transformation. 2) This article is based on the actual application scenarios of Company B’s digital transformation and the identification of digital assets, and defines which data among complex data such as corporate production data, business data, and financial data can be called digital assets. The relevant research results were implemented in the form of specific projects, which contributed to Company B‘s cost reduction and efficiency improvement, improvement of refined management capabilities, and improvement of industry competitiveness and customer satisfaction. 3) It has strong practical guidance significance for Company B’s subsequent digital transformation. At the same time, it also provides certain reference value and reference significance for the digital transformation of large manufacturing companies in the same industry.The main innovations of this paper are: it studies the theoretical basis and practical significance of the digital transformation of large manufacturing enterprises. It has certain practical and academic value and can provide guidance for the digital transformation of enterprises.Keywords: Digital Transformation; Digital Assets; Digital Finance; Artificial Intelligence