Under the background of the national strategy of the integration of artificial intelligence and real economy, financial digital-intelligent transformation has become imminent for traditional manufacturing enterprises. By conducting a case study of Sichuan Changhong, this paper investigates how the "Artificial Intelligence+" (AI+) strategy shapes the mechanisms and pathways underlying financial digital intelligence transformation in manufacturing companies. Empirical evidence from the case reveals that enterprise-wide digital and intelligent transformation is fundamentally propelled by financial digital intelligence. The evolution of "AI + finance" unfolds progressively, shifting from operational process automation to intelligent decision-making, which can only be achieved through integrated alignment among technology, organizational structure, and corporate strategy. Changhong has embedded AI into the core scenario of expense reimbursement, and achieved cost reduction and efficiency increase through intelligent order creation, approval and data analysis. The financial function has shifted from accounting to strategic, and the period expense ratio has decreased, and ROE and other profit indicators have steadily improved. This study explores the feasible path of "AI + finance" for traditional large enterprises, provides practical reference for the transformation of similar enterprises, and enriches the case studies in related fields.
Research Article
Open Access