The Reshaping of Corporate Financial Management Through Digital Transformation: Models, Pathways, and Performance Impacts

Against the backdrop of a rapidly developing digital economy, the internal and external environments of corporate management have undergone significant changes. The field of financial management is undergoing a fundamental transformation, evolving from traditional models toward digitalization and intelligence. This paper reviews existing literature to comprehensively integrate application models of digital transformation in financial management, analyzes typical implementation pathways, and explores the impact mechanisms of digital transformation on both financial and non-financial corporate performance. It identifies gaps in current research regarding theoretical depth and empirical breadth, thereby proposing directions for future research expansion.