Analysis on the Evolution Path and Influencing Factors of Financial Governance Mechanism of Manufacturing Enterprises Under the Background of Digital Transformation

Amid the accelerating digital economy, financial governance in manufacturing enterprises is shifting from experience-driven to data-driven models. The traditional model has encountered structural bottlenecks in terms of collaborative efficiency and process consistency. This paper constructs a three-stage financial governance evolution framework, comprising the stages of experience, process, and intelligence and identifies three key influencing factors, including technology integration, data governance and organizational change. By introducing typical enterprise cases such as Huawei, Midea and Haier, this paper explores their practical approaches to process reconstruction, master data governance, and cognitive transformation, further discusses the systematic obstacles in the transformation process, and proposes an improvement path with process collaboration, data integration, cognitive reshaping and dynamic response as the core, aiming to provide theoretical support and practical reference for manufacturing enterprises to build a highly adaptable and intelligent financial governance system.