Research on the Composition and Improvement Mechanism of Financial Governance Capabilities of Manufacturing Enterprises under the Background of Intelligent Finance

Dongwu Lin

doi:10.62177/apemr.v2i4.437

Authors

Dongwu Lin Guangzhou Technology and Business College

DOI:

https://doi.org/10.62177/apemr.v2i4.437

Keywords:

Intelligent Finance, Financial Governance Capability, Capability Structure, Mechanism Evolution, Manufacturing Enterprise

Abstract

Against the backdrop of the accelerated evolution of intelligent finance, the financial functions of manufacturing enterprises are shifting from traditional accounting supervision to the value center of strategic leadership and intelligent decision-making. However, in practice, there are widespread governance obstacles such as process fragmentation, data fragmentation, organizational rigidity and cognitive lag. This paper constructs a five-dimensional structural system of financial governance capabilities, proposes four types of improvement mechanism paths of "process-data-organization-culture", and selects typical cases of Midea, Haier, China Resources and other companies to verify the mechanism. The study found that the key to improving governance capabilities lies in achieving the organic linkage of technology embedding, structural adaptation and capability evolution. This paper systematically analyzes the construction logic and improvement path of financial governance capabilities in the context of intelligent finance, and provides theoretical support and practical reference for the construction of intelligent governance systems in manufacturing enterprises.

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