数字经济与实体经济各领域的深度融合所带来的生产效率的提升以及商业模式的改变，已成为产业转型升级的重要驱动力。文中阐述制造业数字化转型的必要性，财务数智化转型的趋势、路径和六大技术；在数字化时代，依托数据、场景和算法发掘业务本质逻辑、依据业务洞见进行预测和决策，对财务赋能业务提出更高要求。作为企业管理转型升级的重要途径，财务数智化转型的核心目标是以“数据驱动”为主线，基于业财融合和深入场景两大原则推动转型，构建“价值创造型”财务，即基于数字技术的融合应用，使财务在基础交易核算职能的基础上，扩展支撑战略、辅助决策、赋能业务、防控风险、精益管理、卓越运营、提质增效、合规监管等职能，推动乃至引领企业的价值创造职能。文中指出制造业应以增强竞争力为方向，以财务管理为中心，以提质增效为目标，加快数智化转型。介绍了美的集团财务数字化转型做法和成效。提出企业应大力推进大数据、互联网、云计算、物联网、人工智能、区块链和实体经济的深度融合，加快财务数智化转型，构建激发新质生产力的运营机制，为企业的高质量发展注入新动力。

The deep integration of the digital economy and various fields of the real economy has brought about improvements in production efficiency and changes in business models, which have become important driving forces for industrial transformation and upgrading. The article elaborates on the necessity of digital transformation in the manufacturing industry, the trend, path, and six major technologies of financial digitization transformation; In the digital age, relying on data, scenarios, and algorithms to uncover the essential logic of business, and making predictions and decisions based on business insights, higher requirements are placed on financial empowerment of business. As an important way for enterprise management transformation and upgrading, the core goal of financial digitization transformation is to take "data-driven" as the mainline, promote transformation based on the two principles of business finance integration and in-depth scenario, and build a "value creation" finance, which is based on the integrated application of digital technology. This enables finance to expand its functions of supporting strategy, assisting decision-making, empowering business, risk prevention and control, lean management, excellent operation, improving quality and efficiency, compliance supervision, etc. on the basis of basic transaction accounting, and promote and even lead the value creation function of enterprises. The article points out that the manufacturing industry should focus on enhancing competitiveness, with financial management as the center and improving quality and efficiency as the goal, and accelerate the digital transformation. Introduced Midea Group's financial digital transformation practices and achievements. It is proposed that enterprises should vigorously promote the deep integration of big data, the Internet, cloud computing, the Internet of Things, artificial intelligence, blockchain and the real economy, accelerate the transformation of financial digital intelligence, build an operating mechanism to stimulate new quality productivity, and inject new impetus into the high-quality development of enterprises.