A Study on the Digital-Intelligent Restructuring of Corporate Financial Management from the Perspective of Financial-Business Integration

Abstract

In the digital economy era, the logic of corporate competition has shifted from scale expansion to value refinement, and financial management urgently needs to transform from an accounting-oriented model to a value-creation-oriented one. However, traditional financial management models are constrained by the heterogeneity barriers between business and financial data, the time-lag contradiction between financial lag and business real-time demands, and the capability mismatch between accounting-oriented positioning and value-oriented needs, making it difficult to support agile decision-making and dynamic resource allocation. From the perspective of financial-business integration, this paper proposes a three-tier restructuring logic supported by digital-intelligent technologies: restructuring the data infrastructure to break down barriers between finance and business, restructuring the algorithmic engine to enable dynamic forecasting, and restructuring value scenarios to advance financial functions toward the front end of business operations. On this basis, it proposes implementation pathways from three dimensions—conceptual and organizational collaborative reform, progressive technological upgrading, and standardized data governance—so as to provide systematic thinking and actionable references for the substantive advancement of financial-business integration and the value-oriented paradigm shift of financial management.