Author(s)

Fangxiao Zhai ¹

Affiliation(s)

¹ Universiti Sains Malaysia, 11900, Pulau Pinang, Malaysia

Corresponding Author

Fangxiao Zhai

ABSTRACT

In the era of digital economy, data has replaced capital as the core factor of production. The traditional financial management model faces severe challenges in terms of information lag and functional boundaries. The purpose of this paper is to explore the innovative path of enterprise financial management under the background of digital transformation. The research adopts the methods of theoretical deduction and logical framework construction, avoiding specific cases and analyzing the internal logic and mechanism of transformation. Financial management needs to realize the paradigm shift from passive value recording to active value creation, and the functional reconstruction focuses on the deep integration of industry and finance and the upgrading of management accounting. This paper puts forward three implementation strategies: technical empowerment, organizational agility adjustment and risk control system construction. Digital transformation is not only a technological upgrade, but also a revolution in management paradigm. By constructing intelligent financial system and optimizing organizational structure, enterprises can improve decision-making efficiency and risk prevention and control ability. Financial innovation is the key to realize the sustainable development of enterprises. It is necessary to establish a data-driven value remolding mechanism to promote the intelligent and ecological evolution of financial management and achieve the strategic goal of maximizing value.

KEYWORDS

Digital transformation; Financial management; Paradigm change; Functional reconstruction; Innovation path

CITE THIS PAPER

Fangxiao Zhai. Research on the Innovation Path of Enterprise Financial Management under the Background of Digital Transformation. Accounting and Corporate Management (2026). Vol. 8, No. 1, 48-53. DOI: http://dx.doi.org/10.23977/acccm.2026.080107.

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